Perhaps something like this:

=IF(MOD(AVERAGE(CHOOSE((A1:B1)+1,0.1,1,10,10,0.1,0 .1,0.1,0.1,10,1)),1)=0,"Equal","Inequal")

Note: Commit that array formula by holding down the [Ctrl][Shift] keys and
press [Enter].

Does that help?

***********
Regards,
Ron

XL2002, WinXP-Pro


"fluffy" wrote:

I have close codes in columns for two tied accounts. CLosed codes 1 and 9 =
active, and 2, 3, 8 = closed. I need to compare the two columns to
determine which accounts have one active account and one closed account.
Example: If Column A = 1 or 9 and Column C = 2, 3 or 8, I need to indicate
in Column D "inequal". If Column A = 1 or 9 and Column C = 1 or 9 I need
Column D to indicate "equal". If Column A = 2, 3, or 8 and Column C = 1 or
9, I need Column D to indicate "inequal" and if Column A = 2, 3, or 8 and
Column C = 2, 3, or 8 I need Column D to indicate "equal".