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If you want to check if two values are not equal, use the special Excel not equal notation, which is made from the less than and greater than symbols, such as =B25.
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How to Use Boolean Logic in Microsoft Excel

Boolean logic: The method used to evaluate conditions, returning either TRUE or FALSE. Logical functions: The primary logical functions in Excel that enable you to apply Boolean logic are AND, OR, XOR ...
How to Use the IF Function in Excel 2007 With Absolute References. Cells in Excel are referred to using relative or absolute references. A formula with relative references changes when the cell's ...
If you need to conditionally split values into multiple columns in Microsoft Excel, consider using the IF() function. Here's how.