As fas as your pseudocode, it should look like this:
VB Code:
  1. For i=1 to 10
  2. For j= 1 to 10
  3. If ActiveWorkbook.sheets("Sheet1").Cells(i,j).Value <> ActiveWorkbook.sheets("Sheet2").Cells(i,j).Value  Then
  4.  
  5. ActiveWorkbook.sheets("Sheet3").Cells(i,j).Value = ActiveWorkbook.sheets("Sheet1").Cells(i,j).Value
  6. End If
  7. Next j
  8. Next i
But that does not match your example!
It will put an entry in Sheet3 if Sheet1 does not match Sheet2, an entry is made into the same cell in Sheet3.
In your example Sheet3 would get entries in the row 5 and row 6!