Use IF formula vith EXACT function:

=IF(EXACT(A1,B1),"",B1)

"Jim" wrote in message
...
I would like to calculate the difference between two cells. For example:

A B C
Amy J Hespen Amy Hespen Amy Hespen
Andrew Fries Andrew Fries

In C I would like for the B name to appear if it is different from A. If
the name in B is the same as in A, then I would like for the C cell to
remain
blank.

Any help and thanks