thanks for the reply

i have removed the comma
but the problem is in the new data there are some emp codes missing how can i do now

e.g

old data
empcd dedcd loan amt instamt amt paid

1012 69 23096.400 384.940 1,154.820
1012 96 377.500 18.875 226.500
1012 96 755.000 37.750 453.000
1012 54 72000.000 400.000 7,200.000
1012 96 1971.000 49.275 1,823.175
1013 58 35.625 35.625 0.000


new data
empcd dedcd loan amt instamt amt paid
1012 75 25.650 50.000 0.000
1012 69 23096.400 384.940 1154.820
1013 58 35.625 35.625 0.000
1013 58 35.625 35.625 0.000
1014 54 5191.000 29.000 1943.000


if u see the 2 files old file has only 5 1012 emp code
where as new file has 2 1012 emp code and dd code is also not matching

i want to find the difference between 2 file

if there is any solution please let me know... i am stucked :-(