Sub tgr()
Static wb2Path As String: wb2Path = Application.GetOpenFilename("Excel Files, *.xls*")
If wb2Path = "False" Then Exit Sub
Static wb1 As Workbook: Set wb1 = ActiveWorkbook
Static wb2 As Workbook: Set wb2 = Workbooks.Open(wb2Path)
Static rng1 As Range: Set rng1 = wb1.Sheets(1).UsedRange
Static rng2 As Range: Set rng2 = wb2.Sheets(1).UsedRange
Dim nRow1 As Long, nCol1 As Long
Dim nRow2 As Long, nCol2 As Long
Dim str1Row As String, str2Row As String
Dim DelRows As Range
For nRow2 = rng2.Row To rng2.Row + rng2.Rows.Count - 1
str2Row = vbNullString
For nCol2 = rng2.Column To rng2.Column + rng2.Columns.Count - 1
str2Row = str2Row & wb2.Sheets(1).Cells(nRow2, nCol2).Text
Next nCol2
For nRow1 = rng1.Row To rng1.Row + rng1.Rows.Count - 1
str1Row = vbNullString
For nCol1 = rng1.Column To rng1.Column + rng1.Columns.Count - 1
str1Row = str1Row & wb1.Sheets(1).Cells(nRow1, nCol1).Text
Next nCol1
If str2Row = str1Row Then
If DelRows Is Nothing Then
Set DelRows = wb2.Sheets(1).Rows(nRow2)
Else
Set DelRows = Union(DelRows, wb2.Sheets(1).Rows(nRow2))
End If
Exit For
End If
Next nRow1
Next nRow2
If Not DelRows Is Nothing Then DelRows.Delete xlShiftUp
End Sub