I understand that this is a response to an old post-
I like the If() function combined with Index()/Match():
=IF(B2>0,"x",INDEX($H$2:$I$9,MATCH(A2,$H$2:$H$9,0),2))
The if function compare what is in column b and if it is greater than 0, it returns x, if not it uses the array (table of information) identified by the Index() function and selected by Match() to return the value that a corresponds to.
The Index array has the absolute location set $H$2:$I$9
(the dollar signs) so that the place it points to will not change as the formula is copied. The row with the value that you want returned is identified by the Match() function. Match() has the added value of not needing a sorted list to look through that Vlookup() requires. Match() can find the value with a value: 1 less than, 0 exact, -1 greater than. I put a zero in after the absolute Match() array $H$2:$H$9
to find the exact match. For the column that value of the Index() array that one would like returned is entered. I entered a 2 because in my array the return value was in the second column. Below my index array looked like this:
32 1420
36 1650
40 1790
44 1860
55 2010
The value in your 'a' column to search for in the list is in the first column in my example and the corresponding value that is to be return is to the right. The look up/reference table can be on any tab in the work book - or even in another file. -Book2 is the file name, and Sheet2 is the 'other tab' name.
=IF(B2>0,"x",INDEX([Book2]Sheet2!$A$1:$B$8,MATCH(A2,[Book2]Sheet2!$A$1:$A$8,0),2))
If you do not want x return when the value of b is greater than zero delete the x for a 'blank'/null equivalent or maybe put a 0 - not sure what you would want there.
Below is beginning of the function with the x deleted.
=IF(B2>0,"",INDEX...