Based on your clarification, a vlookup comes to mind ..
Assuming in B2 down would be: Smith, Brown, etc
you could use something like this in say, C2:
=IF(B2="","",VLOOKUP(B2,{"Smith",0.1;"Brown",0.15},2,0))
with C2 formatted as percentage. Copy C2 down
Alternatively, simpler, assuming placed in say, Sheet1's C2:
=IF(B2="","",VLOOKUP(B2,Sheet2!A:B,2,0))
where Sheet2's cols A & B houses your vlookup reference table,
names in col A, percentages in col B

Signature
Max
Singapore
http://savefile.com/projects/236895
xdemechanik
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> I think I am trying to figure out how to write a conditional statement?
>
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> Thanks
> Paula