I'm having trouble writing a name checking VBA code where case sensitivity is removed.

Given:
uName is a string
Worksheet 1, A1 = Cow

uName = cow

if uName <> Sheet1.A1.Value
do something

For some reason, case sensitivity matters. If i changed it to lower case C, it would work. I'm assuming excel changes the letters into values. Maybe I should set uName as an integer? I have no idea. Can someone help?

Thanks