Personally, I would edit both spreadsheets so that they have identically
placed fields (columns), even if on one prrice list there is no info for
some fields.
Then I would add an end column called file. For file a enter A for all
entries and for file B enter B for all entries.

Copy all data from both sheets into a new sheet with one identical
header row.

add a new column called count and enter the following formula into the
first cell below
=Countif(A:A,A2), where A2 is the corresponding ITEM.
copy this down to all entries.
then filter on the column for any entries with count 1. These are your
duplicates.
Hopefully there aren't too many and you cannot delete ones you don't
need given you have the File th eentry came from in the preceding
column.

somethinglikeant


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