It is never evaluated because the evaluation of text strings is case
sensitive. The easiest way to get around that would be:

If lcase(c1.Value) = lcase(c2.Value) then

HTH,
Keith

"Ayo" wrote:

if c1="INDIANAPOLIS" and c2="Indianapolis" why is the statement after the if
statement never executed?
If c1.Value = c2.Value then
c1.Offset(0, 6) = c1.Offset(0, 6) + c2.Offset(0, 3)