Please refer this link

http://www.vbaexpress.com/kb/getarticle.php?kb_id=151

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---------------
Jacob Skaria


"Gemi" wrote:

Hello,

I have a workbook that contains customer sales reports on 3 worksheets:
Worksheet 1: YTD vs Last 12 months (6801 rows)
Worksheet 2: YTD vs Prior 12 Months (9861 rows)
Worksheet 3: Ytd vs Prior Year (9699 rows)

I need to combine all the information onto one worksheet but am having a
problem because not all customers had sales for each report that I ran thus
they are not listed in that worksheet - Some of the worksheets have the same
customer some do not. I would like for those sheets that do not have a
customer listed to have a $0 dollar entry on the combined worksheet. I can
send a sample of the worksheet to better explain if needed.

Thanks for the help,
Lee