I am looking for a utility that will compare each row in two spreadsheets and out put a third spreadsheet of the rows. The output options are: 1. The content of first spreadsheet is copied to the third spreadsheet cell by cell in each row so that the cells that are different are high-lited in a pre-set color. 2. The content of second spreadsheet is copied to the third spreadsheet cell by cell in each row so that the cells that are different are high-lited in a pre-set color. 3. The same as options 1 & 2 except that only the rows with cells that are different will be high-lited in a pre-set color & output into the third spreadsheet. The input spreadsheets are more than 20k to 40k rows with 10 to 30 columns in length. Some spreadsheets are 10 times more rows. I do not have any options to receive this data in another format. The Vendor only output Excel xls format. The end user attemp to validate the accuracy of the data by eye-balling every line/row.