need help with SQL code

[iamskippy]

I am working out of a oracle data base and the interface uses SQL. I can not get my if then statements to work, all i am trying to do is this. The column produces a number and i want the number to be replaced with txt. For example if column x = 31 then break else column x = 40 the coaching etc.

Any cookie cutter code i can play with would be awesome, thanks for looking.