You can use Decode
as well:
SELECT DISTINCT a.item, decode(b.salesman,'VIKKIE','ICKY',Else),NVL(a.manufacturer,'Not Set')Manufacturer
FROM inv_items a, arv_sales b
WHERE a.co = b.co
AND A.ITEM_KEY = b.item_key
AND a.co = '100'
AND a.item LIKE 'BX%'
AND b.salesman in ('01','15')
AND trans_date BETWEEN to_date('010113','mmddrr')
and to_date('011713','mmddrr')
GROUP BY a.item, b.salesman, a.manufacturer
ORDER BY a.item