Compare data in two different excel files

Hi,

How to write a macro to compare data in one excel file with data in other excel file i.e., cell wise
for ex: I have one file with two columns in file A and other file B with three columns. how can I compare data in both the files so that data in file B should be same as data in file A.
I am completely new to Excel. Please, help me out in this

Thanks in advance