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Default Comparing sets of data, where criteria met, sum certain columns.

Microsoft 2003 - I have to compare data extracted from one application to
data extracted from another application and resolve all discrpancies between
the two files. Any ideas on how to do this?
The file has 8 columns - 4 from one application and 4 from the other
application (columns a1:d55 is company "XYZ", columns e1:h500 is company
"ABC"). I need the formula to subtract the contents of column 'd' from
column 'h' where contents of column 'a' are found in column 'e'. These are
not always on the same row. Sometimes the match occurs on row one of column
'a' and row three of column 'e'. In addition it is also possible that no
match is found at all. Any suggestions would be appreciated. Thanks.
 
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