Probably your [accountingfile.xlsx]sheet1!a39 isn't a number, but is text.
Try =ISNUMBER([accountingfile.xlsx]sheet1!a39) and
=ISTEXT([accountingfile.xlsx]sheet1!a39)

If it is text, you may need to go into that cell and see what you've got in
there. There may be spaces, or other non-printing characters such as
non-breaking spaces.
--
David Biddulph


"jackd" wrote in message
...
I have imported into Excel our accounting spreadsheet. by way of example
the
accounting code for Contract labor is 601601 and it is located in the
imported spreadsheet at A39. I want to do a logical If question and I get
a
fals reading.
My formula is:
=If([accountingfile.xlsx]sheet1!a39=601601,Q39,false)

I get the false readin even if a39 = 601601, Why? The only thing I come
up
with is the formatting of the a39 cell in my imported file. I have tried
to
typoe in a39="601601 or a39= 601601 and a39='6016 and a39= '601601
I
get the same false.

I tried in my worksheet to use a differet cell to import the A39 and then
insert that cell into the if formula and I still get false but you can see
the number 601601 in the cell right above my if formula.