Sub test_caller()
Call Par_test(2, 24)
End Sub

Sub Par_test(startr_sh1, startr_sh2)
Worksheets("Sheet1").Range("B1").Value = "reqslist"
Worksheets("Sheet2").Range("B1").Value = "reqslist"
lastr_sh1 = Worksheets("Sheet1").Range("B" & startr_sh1 & ":B" &
Rows.Count).End(xlDown).Row
lastr_sh2 = Worksheets("Sheet2").Range("B" & startr_sh2 & ":B" &
Rows.Count).End(xlDown).Row
Worksheets("Sheet1").Range("B" & startr_sh1 & ":B" & lastr_sh1).Copy _
Destination:=Worksheets("Sheet3").Range("A2")
Worksheets("Sheet2").Range("B" & startr_sh2 & ":B" & lastr_sh2).Copy _
Destination:=Worksheets("Sheet3").Range("A" & lastr_sh1 + 1)
Worksheets("Sheet3").Select
Range("A1").Value = "reqslist" 'column A must have a header to make
"AdvancedFilter Action:=xlFilterInPlace, Unique:=True" work well!
lastr_sh3 = Worksheets("Sheet3").Columns("A:A").End(xlDown).Ro w
Columns("A:A").Select
Range("A1:A" & lastr_sh3).AdvancedFilter Action:=xlFilterInPlace,
Unique:=True
Selection.CurrentRegion.Select
Selection.Copy
Range("B1").Select
Selection.PasteSpecial Paste:=xlPasteValues, Operation:=xlNone,
SkipBlanks _
:=False, Transpose:=False
ActiveSheet.ShowAllData
Columns("A").Delete
lastr_sh3 = Worksheets("Sheet3").Columns("A:A").End(xlDown).Ro w
Range("B2").Formula = "=SUMIF(Sheet1!$B:$B,$A2,Sheet1!$L:$L)"
Range("C2").Formula = "=SUMIF(Sheet2!$B:$B,$A2,Sheet2!$L:$L)"
Range("B2:C2").AutoFill Destination:=Range("B2:C" & lastr_sh3),
Type:=xlFillDefault
End Sub

Regards,
Stefi