I assume there's a typo there in that B2 should presumably be B1? I guess
that what Mike intended was:
=IF(B1A1,"Higher",IF(B1<A1,"Lower","No Change"))

But then the OP wanted the answers the other way round (A higher than B, not
B higher than A), so:
=IF(A1B1,"Higher",IF(A1<B1,"Lower","No Change"))
--
David Biddulph

"Mike H" wrote in message
...
Try this in C1 and drag down.

=IF(B1A1,"Higher",IF(B2<A1,"Lower","No Change"))

"TouchTone" wrote:

Please help to provide a formula when compare A to B with results in col
C.

Data example


A B Results C
1 2 Lower
2 2 No Change
3 2 Higher