They seem to be case sensitive by default. I've just tried if (B1 =
"x";5;3)and it returns 5 when B1 = "x" and 3 when B1 = "X".
To make a formula that is NOT case sensitive, you should be able to use the
string functions (I think) to convert to a known case before performing the
comparison, e.g. if(UPPER(A1) = "X";...)
/Gary
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