John,
Can't discern your skill level - if you know VBA I suspect you would not
find this a hard problem. I will give you the outlines of a VBA solution.
I would create 2 Dictionary objects, one for each sheet, and I would use the
part number for the key and Integer arrays for the values. I would put the
number of the row that referenced the part number into the array. When
finished processing both sheets, I would examine the arrays in the two
Dictionary objects for each part number and do whatever you wish if the
arrays are not identical.

CC

"John" wrote in message
oups.com...
Can someone help me please? I have two sheets, one with last months
data and one with this months new data. I need to find a way to compare
the two and extract only the rows from the second sheet that do not
have a matching part number entry in the first sheet. Any help and
advice would be greatly appreciated.