|You'll need to explain yourself a little further.|
If there's data (text or numbers) in a cell, then it can't contain a formula and vice versa.
That is not something you would normally Conditionally Format for since the cell can't change which of the 2 it contains unless the user changes it or VBA is involved.
What exactly are you trying to accomplish?
Click Here Before Posting Data or VBA Code ---> How To Post Data or Code.