Hi Michael

one way
=IF(OR(ISBLANK(B1),ISBLANK(A1)),"",IF(B1=A1,"Same" ,IF(B1-A10,"Increase","Decrease")))

this only puts the words in if both A1 & B1 have data in them

Cheers
julieD



"Michael" wrote in message
news:wutId.20293$B95.14346@lakeread02...
Hi Folks - I have the follwoing data:

Col A Col B Col C
45 50 Increase
60 75 Increase
65 50 Decrease
44 44 Same

Is there a function I can use in Col C to determine if a cell value
increased, decreased or stayed the same? Thanks in advance.

Michael