Hi
what do you want in your results sheet?

for example, this formula in sheet 3 will return the value in cell A1 in sheet 1 if it is identical to the value in cell A1 in sheet 2:

=IF(AND('Sheet 1'!A1<>"",'Sheet 1'!A1='Sheet 2'!A1),'Sheet 1'!A1,"")
while this formula will return the contents of both cells if they are different, separated by a comma:

=IF(NOT(AND('Sheet 1'!A1<>"",'Sheet 1'!A1='Sheet 2'!A1)),'Sheet 1'!A1&", "&'Sheet 2'!A1,"")