Ruth,

I assume this is a one time effort, so I propose a manual approach. I would
first format the first file to match the format of the second file. This can
be easily done by repeating three times the following operations (each time
using the proper dealer A, B or C) column:
1. Copy the range to a blank sheet
2. Insert a column Dealer at the right place and fill it with the dealer
name (A, B or C)
3. Delete the two irrelevant dealer columns with prices
4. Sort by prices and remove the lines without prices

Once this is done, I would merge the four sheets in one with cut and paste,
then sort by product name and dealer name and manually delete the uneeded
rows.

Stephane