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Default replace value in excel?

Hi,

Is there a replace function that can be used within IF function on
excel worksheet?
In one column A, I have two same number underneath each other...like

1755 - A1
1755 - A2

On the other column B, I have two different values...like

17500 - b1
25000 - b2

Now, what I want to do is insert a column C, and want to compare &
replace: =if(a1=a2, replace b2 to b1....means I want b1 to replace by
value of b2.

Can someone help me with that?

Thank you in advance for your help.