Thank you for that nice offer but a colleague has solved the problem. Cheers

"Don Guillett" wrote:

If desired, send your file to my address below. I will only look if:
1. You send a copy of this message on an inserted sheet
2. You give me the newsgroup and the subject line
3. You send a clear explanation of what you want
4. You send before/after examples and expected results.


--
Don Guillett
Microsoft MVP Excel
SalesAid Software

"Baran" wrote in message
...
Greetings,

This is probably a very simple question, sorry.

I have annual lists of company names and am trying to make a report of
changes in the lists; companies added and companies dropped. The problem
is
that the names in the register are long and have lots of abbreviations
which
might differ from year to year; one extra dot, a space missing etc., thus,
making the records for the same company differ from year to year. Now, how
can I filter two lists to remove the same records? Is there a function to
do
that? Generally, for the same company, the first two words in the name
remain
the same but the following ones might differ.

Thank you in advance.

.