Public Sub TestCompare()
    Dim DB As Database
    Dim RS As Recordset
    Dim DB1 As Database
    Dim RS1 As Recordset
    Dim I As Long
    Set DB = OpenDatabase("C:\Шаблон\Test\01.xls", False, False, "Excel 8.0;HDR=NO")
    Set DB1 = OpenDatabase("C:\Шаблон\Test\02.xls", False, False, "Excel 8.0;HDR=NO")
    Set RS = DB.OpenRecordset("SELECT F1 FROM [Лист1$];", dbOpenSnapshot)
    I =  1 
    Do Until RS.EOF
        Set RS1 = DB1.OpenRecordset("SELECT F1 FROM [Лист1$] WHERE F1 = " & _
        CStr(RS.Fields( 0 ).Value) & ";", dbOpenSnapshot)
         If RS1.RecordCount =  0  Then
            Cells(I,  2 ).Value = CStr(RS.Fields( 0 ).Value)
            I = I +  1 
        End If
        RS.MoveNext
    Loop
End Sub