#Name? Error

[erin-5304]

I cannot figure out what is causing the #NAME? error in the formula below:

=IF(E43="N",””,IF(AND(E43=”Y”,DataEntry!F185="Compact FMI",DataEntry!AP186=””, DataEntry!AU187=””),DataEntry!AP185-DataEntry!AU185, IF(AND(E43=”Y”, DataEntry!AP185=””,DataEntry!F186="Compact FMI", DataEntry!AU187=””),DataEntry!AP186-DataEntry!AU186,IF(AND(E43="Y",DataEntry!AP185=””,DataEntry!AP186=””,DataEntry!AP187=”Compact FMI”),DataEntry!AP187-DataEntry!AU187))))

It works if E43 is "N", but if I change it to "Y" I get the error.  Any ideas???

[#2]

DataEntry!F185 thru F187 could contain something other than Compact FMI; but for E43 thats what it needs to be.