Sorry I do most of my tables in caps
no worries, but this increases your chances of getting an answer cause
caps is considered as unfriendly, netiquette bla bla.

I tried and it came back as "FALSE"
I formatted the cell as TEXT on Both (I used only one cell to test)
and it still came back "FALSE"

this is why you should _post_ this

="22"=22

stuff!

arno