diff -upr old/sc/source/core/tool/interpr4.cxx new/sc/source/core/tool/interpr4.cxx
--- old/sc/source/core/tool/interpr4.cxx	2008-06-10 15:41:54.000000000 +0800
+++ new/sc/source/core/tool/interpr4.cxx	2008-08-14 15:21:30.000000000 +0800
@@ -3689,7 +3689,8 @@ StackVar ScInterpreter::Interpret()
         {
             bGotResult = false;
             BYTE nLevel = 0;
-            if ( GetStackType( ++nLevel ) == svJumpMatrix )
+            if ( GetStackType( ++nLevel ) == svJumpMatrix &&
+                 !( eOp == ocIf && nStackBase > sp ) )
                 ;   // nothing
             else if ( GetStackType( ++nLevel ) == svJumpMatrix )
                 ;   // nothing