hi Grizz. I am sorry I must be quite stupid here, but it doesn't work.

B2 = 320 C2 = 75
B3 = 80 C3 = 75
B4 = 36 C4 = 75

1st thing I do under new rule is click on C2 and do if cell value is less that B2 colour it red, when I check the rule is is

cell value <=A1
Format (font is red)
applies to = =$B$1

if I try and remove any of the $ from applies to, it puts them back when i hit apply

when I drag the handle down the applies to area showsd the range but it will only every use A1 as the cell to take information from, I need to to go to B1, C1 and so on.

when i do what you suggest below the cells in C are blank and also i dont need anything in Cell C, I need the number in Cell B to be red or green depending on if it is higher than the cell to its left.