OTOH if the values are derived from formulas then isblank will fail and so
will counta so you might want to use

=IF(AND(A1="",B1=""),NA(),EXACT(A1,B1))



--


Regards,


Peo Sjoblom

"Bernard Liengme" wrote in message
...
Or
=IF(COUNTA(A1,B1)=2,EXACT(A1,B1),whatever)
if the entries are text

No need to use EXACT to compare numbers, Harlan !
--
Bernard V Liengme
Microsoft Excel MVP
http://people.stfx.ca/bliengme
remove caps from email

"Harlan Grove" wrote in message
...
"Bernard Liengme" wrote...
Ho about:
=IF(AND(ISBLANK(A1),ISBLANK(B1)),NA(),EXACT(A1, B1))
...

Or simplify.

=IF(COUNT(A1,B1)=2,EXACT(A1,B1),whatever)