If with numeric .AND. character?

Maybe this...

=IF(OR(Coders!AF2-N(Coders!W2)=0,Coders!W2="No Entry"),"No","Yes")

Formula:

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When Coders!W2 has "No Entry" in it, you cannot subtract that value from Coders!AF2

I would do this:

=IF(Coders!W2="No Entry","No",IFERROR(IF(Coders!AF2-Coders!W2=0,"No","Yes"),"No"))

Your error has nothing to do with an IF; you are trying to do arithmetic on a text string and getting an error. Here's the long version:

In an IF here are the arguments

IF([condition],[result when condition is TRUE],[result when condition is FALSE])

So [condition] is any expression that evaluates to either TRUE or FALSE.

Similarly in OR

OR([condition1], [condition2], [condition3],....[conditionn])

where each [conditionx] evaluates to TRUE or FALSE.

Your OR function has this as a condition

Coders!AF2-Coders!W2=0

If W2 is "No Entry" then it doesn't make sense to do arithmetic on it. I would suggest this:

=IF(Coders!W2="No Entry","No",IF(Coders!AF2-Coders!W2=0,"No","Yes"))

If W2 is not "No Entry" but is some other text instead you will still get an error. So you could do this to cover all your bases:

=IF(Coders!W2="No Entry","No",IFERROR(IF(Coders!AF2-Coders!W2=0,"No","Yes"),"No"))