Welcome, glad it got you going there
--
Max
Singapore
"Francisco Rodriguez" wrote
in message ...
Thanks Max! The COUNTIF function was very helpful. I used on two new
columns
that checked each whether the items on file "C" were on file "A" or "B"
respectively. Then I created another column with an IF contaistatement
that
returns an "x" for items that were NOT on "A" AND "B". Filtering for the
"x"
gives me my desired list. Thanks again!

Francisco