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Default If column A = B then pick up value in D.

Hi I have a problem.
I have two columns in different spreadsheets:
A B D
27238-2807 27736-1321 D1
27736-1321 27238-2807 D2
27736-1321 27736-1321 D3
27736-1321 27736-1321 D8
27251-3761 27238-2807 D1

I would like to write a formula or VBA the if A = B then pick up the value
in column D.
Could you please help?

Many thanks,

Peter.
 
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