Try this:
=AND(A1=A2,A1<0)
--
HTH,
RD
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"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