Public Function FormatTest(rng1 as Range, rng2 as Range) as Boolean
FormatTest = False
if rng2.count 1 or rng1.count 1 then exit sub
If rng2.numberformat = rng1.numberformat then
FormatTest = True
end if
End Function

This is pretty literal. It will show false for

"#,##0" = "#,##0;-#,##0"

another approach might be

Public Function FormatTest(rng1 as Range, rng2 as Range) as Boolean
FormatTest = False
if rng2.count 1 or rng1.count 1 then exit sub
If rng2.text = Format(rng2.value2,rng1.numberformat) and _
rng1.Text = Format(rng1.value2,rng2.numbeformat) then
FormatTest = True
end if
End Function

--
Regards,
Tom Ogilvy


"Gary''s Student" wrote:

I need a simple boolean function that will return TRUE if the formats of two
cells are identical, otherwise FALSE. (the contents of the cells are always
empty)


For example =formatest(A1,B2)
--
Gary's Student