try
=IF(OR(AND(LEFT(A12,1)="w",LEFT(B12,1)="w"),AND(LE FT(A12,1)="x",LEFT(B12,1)="x")),100,9999)
--
Don Guillett
Microsoft MVP Excel
SalesAid Software

"SedonaBob" wrote in message
...
Columns A and B each can have two-character text beginning with either the
letter "W" or the letter "X". If the text in both columns begin with the
same letter, Column C would be 100, but if the text in the columns begin
with
different letters, Column C would be 999.