Hi there. Thanks for your help.

What im actually using is conditional formatting icon sets 3 arrows
(coloured). The rule type im using is 'Format all cells based on their
values'. What i would do is to select a cell (A2) and format it so
that, when its value is greater than (A1) then a green up arrow will
appear in A2. And when it is equal to A1 then it will show a yellow
right arrow. and if it is less than it will show a red down arrow.
Excel would not allow me to put in just '=A1', so i would have to
enter a fixed cell (=$A$1). In this way i would not be able to auto-
fill or copy and paste format to other cells. as it would all be fixed
at A1 cell, which is not what i want. What i want to compare would be
column B values with column A. and Column C values with column B.