Excel 2007 : Conditional without using the IF statement

I need to be able to perform conditional processing (not formating) without using the IF statement. Once created the spreadsheet will be converted and the convertor does not (yet) support conditional processing. I need to be able to perform a calculation and default the answer to a cell ref if the resulting answer is less than the cell ref.

Does anyone have any suggestions as to how this can be accomplished - Thanks in advance.