excel files comparison

Question

Hello,
im writing a solution for my boss, but i am struggled with a piece of the solution.. ill explain.

i have 2 excell sheets (file1.xls, file2.xls).
both files contain 2 columns, the first collumn contains variableNames, the 2nd collumn contains the value(data)(numeric).
the 1st collumns of the 2 files are exactly the same.

now i want to write a script that compares the 2 files, then write all the differences into a 3rd file (file3.xls).
somehow i cant imagine a way how to accomplish this.

the nicest thing is a code that i can implement in a new excell sheet(compare.xls) but it may also be a visualStudio script or vb6 or anything else vb (except ASP).

here is an example of how the files look:



thnx in advance,
Tommy