Generating a new workbook from two separate but similar ones
 

I need to do something relatively simple, and quickly--

I have two workbooks open. Both with similar sets of values - part
numbers and prices, but in different columns.

What I want to do is have Excel take those columns in each workbook,
and the associated price next to them, and paste them into a new
workbook or worksheet with the difference in price beside those
columns. They are not in the same listed order in each original
worksheet.

Example:

Workbook 1: Workbook 2:
PART1 $50 PART365: $50.99
PART3 $30 PART053: $123.30

New workbook (generated by Excel?)

PARTSfromW1 Price PartsfromW2 Price DIFFERENCE
PART1 $45.95 PART1 $65.02 -$19.07

Can anyone help me with this?

Thanks,
Gabe