ok, when you use the "=" operator to compare 2 strings there is no way of saying 'ignore case'.
therefore if you want to do a check ignoring case you need to convert both strings to either upper or lower case before you do the comparison, so....
strX = H
strY = h
Both
If UCase(strX, 1)) = "H"
and
If UCase(strY, 1)) = "H"
evaluate to true.
So, all you need to do is use the UCase() method which i suggested.
This will work for however the sheet names have been formated, upper/lower or mixed case