George_Sky wrote...
I guess my question was not clear. I want to change the highliting of the
sell, not the cell content. (e.g. IF X=A, "B" with cell highlighted, "B"
winhout cell highlighted.)

Your original question *and* the two responses so far were all clear.
What's unclear is your ability or willingness to understand the
responses.

"Bernard Liengme" wrote:
Select the cell(s); use Format | Conditional Formatting
In the dialog box you need: Cell Value is Equal to TRUE
The click the Format button in the dialog and open the Pattern tab
Select the fill colour you want
best wishes

Conditional formatting DOES NOT affect cell values/contents.

Conditional formatting CAN affect the FORMATTING of cells based on the
values either in the cell in question or other cells.

Looks like you want to use Formula Is rather than Cell Value Is
conditions. Select the cell containing "B", run the menu command Format
Conditional Formatting..., use the drop-down list on the left side of the Condition 1 box to change to Formula Is, in the entry field to the right of it enter the formula =X=A, then click on the Format... button and select the particular form of highlighting you want, then click OK in the Format Cells dialog then click OK in the Conditional Formatting dialog. The cell's value/contents will remain as-is but its format will change as the value of X=A changes.