Different Column

This example shows you how to shade a cell in one column based on the text in a different column.
Select the cells you want to apply the conditional formatting to, in this case "C3:C10".

Enter Conditions

Press (Format > Conditional Formatting) to display the Conditional Formatting dialog box.
Select the "Formula is" in the first drop-down list and enter the formula "=$C3>$B3".
You can either type the cell references or you can use your mouse to select the cell ranges.
When you want to refer to the active cell you need to refer to the first cell in the highlighted range.

Press OK to apply the conditional formatting.