Try
=IF(H3D3, CHAR(233),IF(H3<D3, CHAR(234)), CHAR(109)))

But beware of the so-called IEEE rounding error. If calculations are
involved you may get values like H3=10 and D3=9.99999999999999. You will
expect CHAR(109) but will get CHAR(233)

=IF(ABS(H3-D3)<1E-6, CHAR(109), IF(H3D3, CHAR(233), CHAR(234)))
will treat the two numbers as equal if their difference is less than
one-millionth.

best wishes
--
Bernard V Liengme
Microsoft Excel MVP
www.stfx.ca/people/bliengme
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"pgarcia" wrote in message
...
=IF((H3D3, CHAR(233)),if (H3<D3, CHAR(234)),if (H3=D3, CHAR(109)))

Shouldn't this work or what am I missing? thanks