The TRUE() function returns the logical value TRUE to a cell.

• The syntax for the function is TRUE ().
  

The TRUE() function displays the word TRUE and assigns a logical value of TRUE making it a useful analysis tool.

The word "TRUE" can be entered into a cell and it will also be interpreted as a logical value. The TRUE() function is mainly used when preparing worksheets to be compatible with other spreadsheet or database programs.

Note: You can tell that Excel has correctly recognized the word "TRUE" as a logical value because it will by default fromat the text so that it is centered in a cell.