Put this in cell C1 and copy it down:
=IF(LEFT(A1,1)=LEFT(B1,1),100,999)

HTH,
Matthew Pfluger

"SedonaBob" wrote:

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.