Try Format Conditional formatting Cell value is Greater than =C1
Format Patterns -select red OK your way out.

Assumes you are formatting G1 and C1 is the allowable cost. When G1 exceeds
C1 you get a RED G1.

HTH
Regards,
Howard

"Jim H" <Jim wrote in message
...
I have a spread sheet that I have set up to use for my home budget. In
doing
this I would much like to visually see when a budgeted item has exceeded
the
allowable cost by having the background color of that cell to change to
the
color red if the cost exceeds the set amount.