Hope someone can help this poor newbie!

Allow me to explain.

I have a Excel Work Book with 2 Sheets named Caller(100 rows)and Subscriber(500 rows).
Caller contains 2 columns: one is audio file name(with .au extension)
and other is the content in that audio file.
Subscriber also contains 2 columns: one is audio file name(with .au extension)
and other is the content in that audio file.

Now what I wish to do is to compare Caller and Subscriber and:
To remove the common rows from Caller and Subscriber and place them in sheet3.
To remove the rows if it satisfies any of the following error conditions and place them in sheet4:
i)if any .au extension is missing in the column1 in both sheets
ii)if data in column1 is same and data in column2 is different
iii)if data in column2 is same and data in column1 is different.

I am herewith attaching the code I was able to prepare but not able to get the exact output.

Many thanks in advance.

With Regards,
Rajesh