You can't do it with regular formulas, you will need a vba user defined function...
e.g. Hold the ALT key and press F11 to go into the VB Editor, then go to Insert|Module
Now paste the following code in the editor:
Code:
Function CellColor(Target As Range) As Variant
CelllColor = Target.Interior.Color
End Function
Now in the sheet, you can use a formula like:
=CellColor(A1)=CellColor(B1)
the result should be TRUE if cell is same colour.
Note, that if you change colour afterward, the formula doesn't recalculate, you will need to force it by hitting F9 key.
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