Conditional Formatting not working in excel 2010

[firefly10]

I am trying this formula
=IF(OR($K7="2",$K7="3"),OR($<wbr style="color: rgb(31, 73, 125); font-family: Arial, Helvetica, sans-serif; font-size: small;">M7="LIL",$M7="BEG",$M7="GWY",$<wbr style="color: rgb(31, 73, 125); font-family: Arial, Helvetica, sans-serif; font-size: small;">M7="RWD",$M7="RIV",$M7="UFG",$<wbr style="color: rgb(31, 73, 125); font-family: Arial, Helvetica, sans-serif; font-size: small;">M7="ALM",$M7="BBN",$M7="MLK",$<wbr style="color: rgb(31, 73, 125); font-family: Arial, Helvetica, sans-serif; font-size: small;">M7="CCL",$M7="BLS",$M7="RCE"))

in selected cells to change fill colour but it seems not working is something wrong with it.

 

[shg]

Have you tried putting the formula in a cell to see if it returns the expected results?

The quotes around the numbers are sketchy. If K7 is 3, then it's not "3"

 

[firefly10]

tried it, the formula works in 2007 but not in 2010 something weird

 

[shg]

If it doesn't work in a cell, you can watch it evaluate and see why.