Select desired cell range (Figure 1).
Click Conditional Formatting on the menu bar.
When the drop down menu box appears, click New Rule (Figure 2).

Figure 1

Figure 2

Under Select a Rule Type select Format only cells that contain (Figure 3).
In the middle text box put desired information (less than, between, greater than equal to) (Figure 3).

In the rightmost box type the value (if less than was chosen and you were looking for all values less than 25.00, this number would be placed in that box).
Click the Format button.
Excel displays the format cells dialog box.
Click on the Font tab and select color box arrow (Figure 4).
Click desired color for the font. Click OK.

Figure 3

Figure 4