XOR evaluates all its arguments and counts how many are TRUE. If the count is odd — one, three, five — XOR returns TRUE. If the count is zero or even — zero, two, four — XOR returns FALSE. With two arguments this reduces to: TRUE when exactly one is TRUE, FALSE when both are TRUE or when neither is. This is the exclusive
OR of classical logic. In practice, almost all spreadsheet XOR formulas use exactly two arguments because the odd-count behaviour for three or more arguments is rarely what business rules require. XOR is most useful inside
IF when you want to flag rows where the exclusive condition is met: =IF(XOR(B2,C2),"Exclusive","Check") flags rows where exactly one of two boolean columns is TRUE. Numbers are treated as booleans: zero is FALSE and any other number is TRUE. Text values cause a #VALUE! error.