Myrna Larson and Bill Manville have developed a compare that's very nice.

http://www.cpearson.com/excel/whatsnew.htm
look for compare.xla

But the bad news is that this does a cell-by-cell comparison against two
worksheets--not workbooks. A1 compares to A1, x99 to x99, etc.

If you insert/delete a row or column, then this won't work very well.

=======
Other alternatives that may work depending on what kind of differences you're
looking for:

Save each worksheet as a .csv file and use any comparison program you want to
compare two text files--like MSWord.

SMC wrote:

In Excel 2002, how do I compare contents in different workbooks and identify
the differences?

--

Dave Peterson