If a1 is not equal to b1 then highlight..How do you set that up?

Yep, conditional formatting. Select your range, go to format --> conditional formatting, change "Cell Value Is" to "Formula Is", and set the formula as "=$A1<>$B1" (without the quotes, modifying the row numbers according to the active cell).

Thanks alot!!!!

Out of curiousity why does some of the cells that do match end up highlighted? Even some that do not match are not highlighted. Majority are but why is there the few that are not behaving according to the formula?

Two reasons could be:

(1) Double check that your formatting is applied to the right rows (e.g. A2's conditional formatting should not be referencing A3)
(2) The displayed value might not equal the value stored in the cell. For example, if one cell has 1.57 & the other cell has 1.62 and both cells are formatted to one decimal place, they'll both show "1.6" as the value, but they're different.