False
Justification:
Since, (a2-b2) = (a+b)(a-b)
cos2 23° – sin2 67° =(cos 23°+sin 67°)(cos 23°-sin 67°)
= [cos 23°+sin(90°-23°)] [cos 23°-sin(90°-23°)]
= (cos 23°+cos 23°)(cos 23°-cos 23°) (∵sin(90°-θ) = cos θ)
= (cos 23°+cos 23°).0
= 0, which is neither positive nor negative