This is certainly a curious thing. Try this:

=IF(VALUE(B1) = VALUE(Sheet2!A1)), "Yeah!", "Damn!")

It worked for me when I entered a value (12345) as text in one cell
and as a number in another. If it doesn't work in your situation,
we're back to wondering what is different about the two entries.

Mark Lincoln

On Dec 5, 3:41 pm, shelfish wrote:
On Dec 5, 12:15 pm, Mark Lincoln wrote:

You mentioned that both cells in question are formatted as Text, but
when I have two absolutely identical numbers that don't evaluate as
being equal it's always a case one cell formatted as Text versus one
that is not. Does the database import manage to change the formatting
of that cell? Or is Excel somehow treating it as a number regardless
of the formatting?

I thought that might be it so I formatted them both as text. It seemed
to work because the alignment immediately changed. But they still did
not evaluate as equal.

Thanks,
S.