OR , do you mean
If values of A1 and B1 are 5 then a letter is displayed.

=IF(AND(A1=5,B1=5),"Letter to be displayed","")

--
Jacob (MVP - Excel)


"Harminder" wrote:

Hi I'm trying to do a conditional format where as if two values from two
different cells equal a number a letter is displayed as apposed to a colour?

Thanks in advance