compare celles and put value into Q

[sal21]

i have this 2 wbook in c:\verifiche\

Note: i open for this work the wbook MASTER, and i would want to maintain into dir the wbook USER

i would want to compare ad copy value of USER column R, into column R of MASTER in this mode and with 2 condition (in VBA):

condition number 1)
the value of column R of USER is present into same column R of MASTER, copy the value of column Q of USER into column Q of MASTER...

condition number 2)
the value of column R of USER is not present into same column R of MASTER, insert into column Q of MASTER the value "NEW"

i have mke it with a formula but i would want insert a module with VBA for Excel into MASTER

Tthat its all...