Also...

=LOOKUP(A2-B2,{-9.99999999999999E+307,0,2.229E-308},{"Decrease","Same","Increase"})

Michael wrote:
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