|You cannot use an Excel formula to insert rows. |
Excel formulas cannot perform "actions", they can only produce values (or errors) based on the result when the formula is evaluated.
If you want to insert rows based on the value in a cell, then you will need to use VBA (i.e. a macro).
That said, I don't know what you mean by "if C2 does not = C3 then insert one (or two or three) rows".
You stated one condition (C2<>C3) yet you've asked for 3 different actions (insert one (or two or three) rows). How would the macro know whether to insert 1 or 2 or 3 rows?
You will need to clarify what you are trying to do before we can offer any more assistance.
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