I given the following formula

IF(COUNTIF([item.xls]sheet1!A:C,G7),TRUE,FALSE) , the result is showing as
true if the record exist in item.xls . At the same time I wrote another
VLOOKUP(G7,[item.xls]sheet1!A:C,3,0) the result is showing as '#NA' for the
same record which already showed as true in Countif .

Please anybody can help me to get the reason for the diffrent result in
both function;.