Sub Compare()
Dim wst(1 To 2) As Worksheet
Dim rng(1 To 2) As Range
Dim intRow As Integer
Dim intCol As Integer
Dim varMatch As Variant
Dim intMissing As Integer
Set wst(1) = Workbooks("file1.xls").Worksheets(1)
Set wst(2) = Workbooks("file2.xls").Worksheets(1)
Set rng(1) = wst(1).Range("A1:B26")
Set rng(2) = wst(2).Range("A1:B26")
For intRow = 1 To Application.Min(rng(1).Rows.Count, rng(2).Rows.Count)
varMatch = Application.Match(rng(2).Cells(intRow, 1).Value, rng(1).Columns(1), 0)
If IsNumeric(varMatch) Then
'Found
Else
'Not Found
rng(2).Cells(intRow, 1).Resize(1, rng(2).Columns.Count).Interior.ColorIndex = 3
intMissing = intMissing + 1
End If
Next intRow
MsgBox intMissing & " missing rows"
End Sub