public class ASPxGridViewTableDataCellEventArgs :
    ASPxGridViewItemEventArgs

Public Class ASPxGridViewTableDataCellEventArgs
    Inherits ASPxGridViewItemEventArgs

<dx:ASPxGridView ID="ASPxGridView1" runat="server" AutoGenerateColumns="False" KeyFieldName="ID"
    OnHtmlDataCellPrepared="ASPxGridView1_HtmlDataCellPrepared">
    <Columns>
        <dx:GridViewDataTextColumn FieldName="DepartmentName" Caption="Department" />
        <dx:GridViewDataSpinEditColumn FieldName="Budget">
            <PropertiesSpinEdit DisplayFormatString="c0" />
        </dx:GridViewDataSpinEditColumn>
        <dx:GridViewDataTextColumn FieldName="Location" />
        <dx:GridViewDataTextColumn FieldName="Phone1" Caption="Phone" />
    </Columns>
</dx:ASPxGridView>

protected void ASPxGridView1_HtmlDataCellPrepared(object sender,
    DevExpress.Web.ASPxGridViewTableDataCellEventArgs e) {
    if(e.DataColumn.FieldName != "Budget")
        return;
    if(Convert.ToInt32(e.CellValue) < 100000)
        e.Cell.BackColor = System.Drawing.Color.LightCyan;
}

Protected Sub ASPxGridView1_HtmlDataCellPrepared(ByVal sender As Object,_
    ByVal e As DevExpress.Web.ASPxGridViewTableDataCellEventArgs)_
    Handles ASPxGridView1.HtmlDataCellPrepared
    If e.DataColumn.FieldName = "Budget" Then
        If Convert.ToInt32(e.CellValue) < 100000 Then
            e.Cell.BackColor = System.Drawing.Color.LightCyan
        End If
    End If
End Sub