You are correct. But if the OP decides to do something other than "TRUE"
"FALSE", then they will need to apply the IF statement.
Thanks for the simplification.
As a matter of interest, what values do you have in A1, A2, B1, and B2, that
cause =IF(AND(A2=A1,B2=B1),TRUE,FALSE)
to give a different answer from what you get with =AND(A2=A1,B2=B1) ?
Are you 100% sure that you've got the formulae right? Did you copy them
from the newsgroup into your spreadsheet, or did you retype them?
When you say that =AND(A2=A1,B2=B1) didn't seem to work, what answer did you
get for which inputs?