Select the cells in A.
Select Home: Conditional Formatting: New Rule...
Select a Rule Type: Format only cells that contain
Edit the Rule Description: Format only cells with:
Cell Value - not equal to - [select the top value in the column]
The address will be something like =$B$1. Delete the $ absolute reference designators so it looks like =B1.
Set your format. Click OK.
See attached sample file.
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