I need for this :

="Yes"

to appear in a cell. That cell is used in turn as part of a DCOUNT
forumla to describe a set of criteria

my problem is if I enter

="Yes" in that cell what actually appears is simply

Yes

The only other way I can think is to abuse CONCATENATE e.g.

=CONCATENATE("="Yes"")

but there are too many quotes.

I'm guessing there's a syntax issue to resolve, but can't figure it out?