Hi, welcome to the forum.
If you really, really want to work with just two cells, it is possible to do this with a nested IF statement, starting with your largest number, like this in B1:
Formula:
=IF(A1>157,2.25,IF(A1>119,2,IF(A1>112,1.75,IF(A1>97,1.5,IF(A1>75,1.25,IF(A1>59,1,IF(A1>52,0.75,IF(A1>37,0.5,IF(A1>15,0.25,0)))))))))
(I can't see a pattern in your A1 numbers, so I can't add the >X figures to go up further - put them at the start of the formula, with another closing bracket at the end for each IF you add.)
However, I strongly suggest you go with one of the solutions above instead.
Regards,
Aardigspook
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