On Fri, 18 Mar 2011 10:14:06 -0700 (PDT), joeu2004 wrote:

I do not get your point, if you are trying to explain what I
observed. Perhaps you could elaborate, speaking directly to my
example.

In the message to which I was replying, you had written:

'What I do find odd is that ="2""" returns TRUE. The ASCII code for
"2" is 50, and the ASCII code for "" is 62.'

You did not mention the behavior of the number 2, only the text string "2"

So I then mentioned that I was certain you had noticed the behavior of the number 2, having seen that you are reasonably thorough, and that the explanation was that the comparison was made according to the default sort order that MS uses, at least in my version of Excel.

If you can provide a pointer to Microsoft documentation about the
collating sequence of individual text characters in comparisons, that
would be helpful. I have tried a few Help searches, to no avail.

In Excel 2007, the relevant HELP topic is "Default sort orders". I found it by searching for "sort order" on HELP.

It is not a comprehensive list, but it covers the commonly used symbols in addition to other values.