excel 2007, assign value in column C where column A matches column B

Question

I have an excel worksheet with columns A, B, C...columns A and B have some matching values. Column B and C are grouped together meaning the cells correspond to each other and now I want to assign whatever is in C where A matches B. I hope this makes sense. I could do it in sql i guess but i do not want to export all the data.

for example

Column B                             
http://alabama.scout.com
http://www.netmag.co.uk
http://dotnet.sys-con.com


Column C
UNITED STATES
UNITED KINGDOM
UNITED STATES


Column A
http://www.1tv.ru
http://alabama.scout.com
http://www.01net.com
http://www.ten-tenths.com

Column D

Ok so i need to insert in column D where A = B the value of C. Sorry just to be more clear column B values are assigned with column C values, so subsequently column A will be assigned with column D

Answer 1

=IF(A1=B1, "True", "False")

Answer 2

How about:

 =VLOOKUP(A3,$B$2:$C$4,2,FALSE)