open them both in excel

use a formula like

In B1 of text1
=countif([text2.txt]Text2!A:A,A1)

drag fill down the column

in B1 of Text2
=countif([text1.txt]Text1!A:A,A1)

drag fill down the column

formulas that produce zero are the rows you want.

--
Regards,
Tom Ogilvy

"LostinTransportation"
wrote in message ...
Have two text files that contain one column of one word names. Need to
find
the easiest way for a non-technical end-user to compare the two reports
and
find exceptions (i.e. any items that are on list A and not on list B, or
any
items that are on list B and not on list A).
--
TIA!