=AND(A1<"",B1<"",A1=B1)

--

HTH

RP
(remove nothere from the email address if mailing direct)


"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