In addition to Julie's formula, you could use:

=CHOOSE((B1A1)+1+(A1=B1)*2,"Decrease","Increase", "Same")

However, mine does not take into consideration blanks - I
suppose you could add an IF in there.

HTH
Jason
Atlanta, GA

-----Original Message-----
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







.