Enter in B2:
=IF(A1=A2,B1,"")
Hope this is what you want

"WildWill" wrote:

I have:
Cell A1: 10 Jan 09 (Today's Date)
Cell A2: 12 Jan 09 (Target Date)
Cell B1: Value "X" (dynamic values that change continuously)
Cell B2:Empty

I need a statement that will consider the two date values, and when they are
the same, the value of B1 will also be displayed in B2.

Example:

Cell A1: 12 Jan 09
Cell A2: 12 Jan 09
Cell B1: Value "X"
Cell B2: Value "X"

Thanks!