diff --git a/Writer/Parser.php b/Writer/Parser.php
index 7c34f2b..4f991c6 100644
--- a/Writer/Parser.php
+++ b/Writer/Parser.php
@@ -32,11 +32,6 @@ define('SPREADSHEET_EXCEL_WRITER_ADD',"+");
 */
 define('SPREADSHEET_EXCEL_WRITER_SUB',"-");
 
-/**
-* @const SPREADSHEET_EXCEL_WRITER_EQUAL token identifier for character "="
-*/
-define('SPREADSHEET_EXCEL_WRITER_EQUAL',"=");
-
 /**
 * @const SPREADSHEET_EXCEL_WRITER_MUL token identifier for character "*"
 */
@@ -87,6 +82,11 @@ define('SPREADSHEET_EXCEL_WRITER_GE',">=");
 */
 define('SPREADSHEET_EXCEL_WRITER_EQ',"=");
 
+/**
+* @const SPREADSHEET_EXCEL_WRITER_NE token identifier for character "<>"
+*/
+define('SPREADSHEET_EXCEL_WRITER_NE',"<>");
+
 
 require_once('PEAR.php');
 
@@ -1028,7 +1028,8 @@ class Parser extends PEAR
                 return($token);
                 break;
             case SPREADSHEET_EXCEL_WRITER_LT:
-                if ($this->_lookahead == '=') { // it's a LE token
+                // it's a LE or a NE token
+                if (($this->_lookahead == '=') or ($this->_lookahead == '>')) {
                     break;
                 }
                 return($token);
@@ -1042,6 +1043,9 @@ class Parser extends PEAR
             case SPREADSHEET_EXCEL_WRITER_EQ:
                 return($token);
                 break;
+            case SPREADSHEET_EXCEL_WRITER_NE:
+                return($token);
+                break;
             default:
                 // if it's a reference
                 if(eregi("^[A-I]?[A-Z][0-9]+$",$token) and 
@@ -1170,6 +1174,15 @@ class Parser extends PEAR
             }
             $result = $this->_createTree('ptgEQ', $result, $result2);
         }
+        elseif ($this->_current_token == SPREADSHEET_EXCEL_WRITER_NE) 
+        {
+            $this->_advance();
+            $result2 = $this->_expression();
+            if($this->isError($result2)) {
+                return $result2;
+            }
+            $result = $this->_createTree('ptgNE', $result, $result2);
+        }
         return $result;
     }
     /**