How can i compare two excel sheets using VBA

Hello,
I am having two text files ( which is a comma separated file).The template of the two file is given below.

SD,CurrentDate,RecordCount
NI,FirstName,LastName,Place,Language
EQ,Degree,University,Year,Aggregate
ED,CurrentDate,RecordCount

The Data in the first file - one.txt

SD,13/06/2010,6
NI,Rajesh,kumar,xxxx,english
EQ,X,Stateboard,2004,75
EQ,XII,Stateboard,2006,85
EQ,B.E,Oxford,2008,79
ED,13/06/2010,6

The Data in the Second file - Second.txt

SD,13/06/2010,6
NI,Rajesh,kumar,,english
EQ,X,,2004,75
EQ,XII,Stateboard,2006,
EQ,,Oxford,2008,79
ED,13/06/2010,6

Now I have populted the value of the one.txt to the "sheet1" of Excel sheet(Output.xls) and then i have populated the value of the Second.txt to the "sheet2" of Excel sheet(Output.xls) by using the .Net code.

Now i want to compare two sheets data and populte the difference in the "sheet3".

The o/p of the "Sheet3" will have.

Cell1 Cell2 Cell3 Cell4 Cell5
SD:True CurrentDate:True RecordCount:True
NI:True FirstName:True LastName:True Place:False Language:True
EQ:True Degree:True University:False Year:True Aggregate:True
EQ:True Degree:True University:True Year:True Aggregate:False
EQ:True Degree:False University:True Year:True Aggregate:True
SD:True CurrentDate:True RecordCount:True

How can i compare this two sheets? Is it possible through VBA? Please anyone provide me the solution?