Dave's response is just what you need. I would like to ask what you
intend to do if A1=B1?
You may want to address this as such:
=IF(A1B1,"C",IF(B1A1,"D","K")) formatted as WingDings (the "K"
returns the smilely face with no expression). Following Dave's Cond.
Formatting, this would be returned in the Automatic font/fill color.
HTH
Bruce
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