What is "talking in general"?
Being a bit less "wooly" makes it a bit easier to address the issue at hand.
If this relates to usage within queries vs calling VBA, I don't know for sure, I very seldom use iif's, so I have very little experience, it's probably related to the complexity, but in a lot of cases, you'll be able to avoid nested iif's by using for instance the Choose() function or the Switch() function within the query (look them up in the help file and/or search for samples here, perhaps in the query forum (forum701)). Would be interesting with a comparision of those vs nested iif's vs VBA ...
Roy-Vidar