I know this maybe a crazy question, but what is the "does not equal" syntax.
unset($SessionID);
session_start();
$link = mysql_pconnect("host","user","pass");
mysql_select_db("database name", $link);
$verify = "SELECT SessionID,IP,Status FROM users
WHERE user = '$luser' AND password = '$password'";
$result = mysql_query($verify);
$row = mysql_fetch_array($result);
if ($SessionID "does not equal" $row[SessionID] && $IP "does not equal" $row[IP])
{
header("Location: [url]http://domain.com/login.php[/url]");
}