DiffEngineX is a utility that finds the differences between the
formulae and constants contained in either two whole Excel workbooks or
selected worksheets. It generates a cell-by-cell difference report in a
new workbook and color highlights different cells in automatically made
copies of your workbooks. As Excel spreadsheets get modified over time
new rows and columns can be inserted between existing ones. DiffEngineX
can align both similar rows and columns in the sheets being compared.

It has many powerful features such as the ability to hide matching
rows, group like changes to adjacent cells and highlight differences at
the character level. It can be used from its user interface or
programmatically using command-line arguments.

By reporting the differences between original and modified Excel files,
it has a role in version control and management.

DiffEngineX can also compare databases and comma separated value (CSV)
files once they have been imported into Excel.

More details and a free trial at http://www.florencesoft.com