diff --git a/src/java/org/apache/poi/hssf/record/formula/EqualPtg.java b/src/java/org/apache/poi/hssf/record/formula/EqualPtg.java
new file mode 100644
index 000000000..eca0d5e2b
--- /dev/null
+++ b/src/java/org/apache/poi/hssf/record/formula/EqualPtg.java
@@ -0,0 +1,125 @@
+
+/* ====================================================================
+ * The Apache Software License, Version 1.1
+ *
+ * Copyright (c) 2002 The Apache Software Foundation.  All rights
+ * reserved.
+ *
+ * Redistribution and use in source and binary forms, with or without
+ * modification, are permitted provided that the following conditions
+ * are met:
+ *
+ * 1. Redistributions of source code must retain the above copyright
+ *    notice, this list of conditions and the following disclaimer.
+ *
+ * 2. Redistributions in binary form must reproduce the above copyright
+ *    notice, this list of conditions and the following disclaimer in
+ *    the documentation and/or other materials provided with the
+ *    distribution.
+ *
+ * 3. The end-user documentation included with the redistribution,
+ *    if any, must include the following acknowledgment:
+ *       "This product includes software developed by the
+ *        Apache Software Foundation (http://www.apache.org/)."
+ *    Alternately, this acknowledgment may appear in the software itself,
+ *    if and wherever such third-party acknowledgments normally appear.
+ *
+ * 4. The names "Apache" and "Apache Software Foundation" and
+ *    "Apache POI" must not be used to endorse or promote products
+ *    derived from this software without prior written permission. For
+ *    written permission, please contact apache@apache.org.
+ *
+ * 5. Products derived from this software may not be called "Apache",
+ *    "Apache POI", nor may "Apache" appear in their name, without
+ *    prior written permission of the Apache Software Foundation.
+ *
+ * THIS SOFTWARE IS PROVIDED ``AS IS'' AND ANY EXPRESSED OR IMPLIED
+ * WARRANTIES, INCLUDING, BUT NOT LIMITED TO, THE IMPLIED WARRANTIES
+ * OF MERCHANTABILITY AND FITNESS FOR A PARTICULAR PURPOSE ARE
+ * DISCLAIMED.  IN NO EVENT SHALL THE APACHE SOFTWARE FOUNDATION OR
+ * ITS CONTRIBUTORS BE LIABLE FOR ANY DIRECT, INDIRECT, INCIDENTAL,
+ * SPECIAL, EXEMPLARY, OR CONSEQUENTIAL DAMAGES (INCLUDING, BUT NOT
+ * LIMITED TO, PROCUREMENT OF SUBSTITUTE GOODS OR SERVICES; LOSS OF
+ * USE, DATA, OR PROFITS; OR BUSINESS INTERRUPTION) HOWEVER CAUSED AND
+ * ON ANY THEORY OF LIABILITY, WHETHER IN CONTRACT, STRICT LIABILITY,
+ * OR TORT (INCLUDING NEGLIGENCE OR OTHERWISE) ARISING IN ANY WAY OUT
+ * OF THE USE OF THIS SOFTWARE, EVEN IF ADVISED OF THE POSSIBILITY OF
+ * SUCH DAMAGE.
+ * ====================================================================
+ *
+ * This software consists of voluntary contributions made by many
+ * individuals on behalf of the Apache Software Foundation.  For more
+ * information on the Apache Software Foundation, please see
+ * <http://www.apache.org/>.
+ */
+
+/*
+ * EqualPtg.java
+ *
+ * Created on November 17, 2001, 12:51 PM
+ */
+package org.apache.poi.hssf.record.formula;
+
+import java.util.List;
+
+import org.apache.poi.hssf.util.SheetReferences;
+
+/**
+ *
+ * @author  andy
+ */
+
+public class EqualPtg
+    extends OperationPtg
+{
+    public final static int  SIZE = 1;
+    public final static byte sid  = 0x0b;
+
+    /** Creates new AddPtg */
+
+   public EqualPtg()
+    {
+    }
+
+    public EqualPtg(byte [] data, int offset)
+    {
+
+        // doesn't need anything
+    }
+
+    public void writeBytes(byte [] array, int offset)
+    {
+        array[ offset + 0 ] = sid;
+    }
+
+    public int getSize()
+    {
+        return SIZE;
+    }
+
+    public int getType()
+    {
+        return TYPE_BINARY;
+    }
+
+    public int getNumberOfOperands()
+    {
+        return 2;
+    }
+
+    public String toFormulaString(SheetReferences refs)
+    {
+        return "=";
+    }
+ 
+    public String toFormulaString(String[] operands) {
+         StringBuffer buffer = new StringBuffer();
+
+        
+        buffer.append(operands[ 0 ]);
+        buffer.append(toFormulaString((SheetReferences)null));
+        buffer.append(operands[ 1 ]);
+        return buffer.toString();
+    }       
+
+}