I've had some luck with:
{ IncludePicture "{ MERGEFIELD ILLUSTRATION }=.jpg" d }
to insert a graphic such as Item3b=.jpg.

When I try something fancier:
{ IF { MERGEFIELD ILLUSTRATION } = "" "" "{ IncludePicture "{ MERGEFIELD ILLUSTRATION }=.jpg" d }" }

I hit a wall <img src=/S/brickwall.gif border=0 alt=brickwall width=25 height=15>. I know that the IncludeText field will work in this context. I presume the IncludePicture will not. Is there another way, using only field codes, to achieve the desired result?

thanks

Alan