You are correct. But if the OP decides to do something other than "TRUE"
"FALSE", then they will need to apply the IF statement.
Thanks for the simplification.

Regards,
Paul

"Rick Rothstein (MVP - VB)" wrote in
message ...
=IF(AND(A2=A1,B2=B1),TRUE,FALSE)

I think the IF part of the formula can be eliminated completely...

=AND(A2=A1,B2=B1)

Rick