Conditional formatting in Excel has more options so its harder to explain, but the formula looks right (maybe it should be
>= rather than
> )
Here's Office 2007 help online:
http://office.microsoft.com/en-us/excel/HP100739391033.aspx?pid=CH100648451033#10
(under "use a formula to determine which cells to format")
Test the formula in a regular cell first. If it returns "True" or "False" correctly, then the formula is right. Now you only need to apply it with conditional formatting - this way you know if the problem is your formula or getting the conditional formatting to work right. I'm on 2003 right now so I can't walk through the steps here...
If you have trouble still, tell us exactly what cells on the first sheet need the conditional formatting, and if the formula we came up with is working - also the name of the sheet.
Alex