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I want to highlight cells in column A whose corresponding values in column B meet a certain criteria. I followed some ways but none leaded to anything. I just want to highlight cells in column A whose values in column B are greater than 100. The Screenshot

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Select column A with A1 as the active cell then create a CFR based on the following formula.

=and($b1>100, row()>1)
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Could you explain the reason why you added the second condition: row()>1 ?
You have text as column header labels and I didn't want any confusion.

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