Use conditional formatting.

Highlight entire range (A1:B100 for example) and apply conditional
formatting formula. Under "Formula Is:" type the following:
=AND($A2=$A1,SUM($B2,$B1)=0)
choose your number formatting and apply the formatting.
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"osaka78" wrote:

I have a file with more than 2000 rows i want to reconcile as follows
A B
1 100
1 (100)
2 200
2 250
3 50
3 (50)
3 100

If 1 is 100 and 1 is (100) then highlight , So the result is Highlighted 1
and two lines of 3