=B1<A1

assuming delivered in A1, invoices in B1

--
HTH

Bob Phillips

(replace somewhere in email address with gmail if mailing direct)

"Mel" wrote in message
...
I have 2 figures - One is for delivered the other is for the number of
invoices raised against delivered. What formula can I use so that if the
invoices raised is less than than that delivered the result is shown in
red
for example. (I know how to do the conditional formatting part - just
can't
get the sum right!)