Again insert a command button and give it the caption 'color values'. Now double click on the command button and use the following code to color the values accordingly:
Dim i As Integer
For i = 1 To 3
If Cells(i, 32).Value = Cells(i, 33).Value Then
Cells(i, 32).Font.ColorIndex = 5
ElseIf Cells(i, 32).Value < Cells(i, 33).Value Then
Cells(i, 32).Font.ColorIndex = 3
ElseIf Cells(i, 32).Value > Cells(i, 33).Value Then
Cells(i, 32).Font.ColorIndex = 4
End If
Next i

I've assumed that you have data in 3 rows. If you have more rows of data then change the value of 3 to whatever your requirement is.
To get the color indices visit this website: http://dmcritchie.mvps.org/excel/colors.htm