I want to test whether the values in 2 cells are equal.
The values will have the same reference but in different
workbooks.

I have something like this in mind...

Set a =
Set b =
If a.value = b.value Then
EndIf

if a is book1.xls and b is book2.xls and the cell
reference for each is Sheet1!A1 etc, how do I code these
references in VBA? Can if be done in the background or
does each sheet need to be activated.

Regards,

Walter