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  1. Option Explicit
  2. Sub Ex()
  3.     With ActiveSheet.Range("B5:B100")  '½d³òÀx¦s®æ
  4.             .Cells(1).Activate  '§@¥Î¤¤Àx¦s®æ,¬°¤½¦¡°Ñ·Ó°ò·ÇÂI.
  5.             .FormatConditions.Delete
  6.             .FormatConditions.Add Type:=xlExpression, Formula1:="=" & .Cells(1, 0).Address(0, 0) & ">" & .Cells(1).Address(0, 0) 'Formula1:="=A5>B5"
  7.             .FormatConditions(1).Interior.ColorIndex = 6
  8.             .FormatConditions.Add Type:=xlExpression, Formula1:="=" & .Cells(1, 0).Address(0, 0) & "<" & .Cells(1).Address(0, 0) 'Formula1:="=A5<B5"
  9.             .FormatConditions(2).Interior.ColorIndex = 42
  10.     End With
  11. End Sub
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