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Default getting XL to recognize lower from upper case in IF formula

Excel 2002 SP3
Win XP Pro SP2

*Follow-up to: microsoft.public.excel*

Hi,
I have an IF formula where =IF(LEFT(D3,3)="ABc",(B3*C3)/50,B3*C3)
When LEFT(D3,3)="ABC", unfortunately, it seems XL does not see the
difference between the lower case "c" in former example and upper case
"C" in latter example.
Is it me?
Can I get around this?
 
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