=IF(ISBLANK(someCell),"TRUE")

If the cell is empty "TRUE", else "FALSE"


hth

"Peter Boardman" <Peter wrote in message
...
I want to check if 2 cells are equal but only if they contain numbers nit
if
they're empty. At present with the IF function it returns TRUE when the
cells
are empty and I want it ti retorn FALSE if the cells are empty