If function that excludes blank cells

[Brown97]

Trying to come up with a formula that will only return a value if 2 colums are equal. Some times the colums will include 0's, or be blank. I've attached a sample file to show what I am trying to do.

Any help will be greatly appreciated.

[Sam Capricci]

is this what you need?
=IF(OR(B2=0,C2=0,B2="",C2=""),"N",IF(B2=C2,"Y","N"))

[Brown97]

Thank you Sambo kid, with a slight modification it works GREAT!!!!