try this macro . study the code statements. You can see the logic and next time if you want to write a loop it will help you
If there is any bug post back
Sub TEST1()
Dim rng As Range, c As Range, rng2 As Range, rng3 As Range
Dim j As Integer, k As Integer
Worksheets("sheet3").Cells.Clear
Worksheets("sheet1").Activate
Set rng = Range(Range("A1"), Cells(Rows.Count, "a").End(xlUp))
For Each c In rng
j = c.Row
k = c.Column
Set rng2 = Worksheets("sheet2").Cells(j, k)
Set rng3 = Worksheets("sheet3").Cells(j, k)
If c = "" And rng2 = "" Then
rng3 = ""
ElseIf c = rng2 Then
rng3 = "True"
Else
rng3 = "false"
End If
Next c
End Sub