I have many cells of data on tab 1 (Actual data), it is replicated on tab 2
but with a different data set (Budget data), and tab 3 is the difference
between those first 2 tabs and I want each of the cells on tab 3 to evaluate
against tabs 1 and 2. In tab 3, if the same cell, say c3, in tab 1 is less
than ABS of 1, AND the same cell in tab 2 is greater than ABS of 1, then the
same cell, say C3, on tab 3 I want a color pattern of Blue, else no color
pattern.

Thanks for your help.