Here is an example:

Code:
Private Type File_Info
    sFileName As String
    lFileSize As Long
End Type

Private Sub Form_Load()
    Dim sFolder1 As String
    Dim sFolder2 As String
    
    Dim sFile As String
    
    Dim lCounter1 As Long
    Dim lCounter2 As Long
    
    Dim fiArray1() As File_Info
    Dim fiArray2() As File_Info
    ReDim fiArray1(0)
    ReDim fiArray2(0)
    
    sFolder1 = "C:\Folder1\"
    sFolder2 = "C:\Folder2\"
    
    'Read Contentents of Folder
    sFile = Dir(sFolder1 & "*.*")
    Do Until sFile = ""
        'Add File Info to the array
        fiArray1(UBound(fiArray1)).sFileName = sFile
        fiArray1(UBound(fiArray1)).lFileSize = FileLen(sFolder1 & sFile)
        'Expand the array for the next item
        ReDim Preserve fiArray1(UBound(fiArray1) + 1)
        sFile = Dir
    Loop
    
    'Remove the last item cause its empty
    If UBound(fiArray1) > 0 Then
        ReDim Preserve fiArray1(UBound(fiArray1) - 1)
    End If
    
    
    
    'Read Contentents of Folder
    sFile = Dir(sFolder2 & "*.*")
    Do Until sFile = ""
        'Add File Info to the array
        fiArray2(UBound(fiArray2)).sFileName = sFile
        fiArray2(UBound(fiArray2)).lFileSize = FileLen(sFolder2 & sFile)
        'Expand the array for the next item
        ReDim Preserve fiArray2(UBound(fiArray2) + 1)
        sFile = Dir
    Loop
    
    'Remove the last item cause its empty
    If UBound(fiArray2) > 0 Then
        ReDim Preserve fiArray1(UBound(fiArray2) - 1)
    End If
    
    If UBound(fiArray1) > 0 And UBound(fiArray2) > 0 Then
        'Start Compare
        For lCounter1 = LBound(fiArray1) To UBound(fiArray1)
            For lCounter2 = LBound(fiArray2) To UBound(fiArray2)
                If fiArray1(lCounter1).lFileSize = fiArray2(lCounter2).lFileSize Then
                    Debug.Print fiArray1(lCounter1).sFileName & " has the same size as " & fiArray2(lCounter2).sFileName
                End If
            Next
        Next
    End If
End Sub