I have a user that is trying to do the following:

In column A is a set of numbers (for this example we will say 40 rows)
In column B is a set of numbers (for this example we will say 40 rows)
In column C she waits to write a forumla that looks looks at the numbers in
column A and compares them to the numbers in column B. If it looks at the
numbers in A1 for example and there is a matching number in B7 it would be a
true value in A3, if no matching number was found it would put a false in A3.
This forumla would continue for all 40 rows. What I had tried was
=IF(A1=$B$1:$B$40,1,0)