Dim x(), y(), i, j As Variant
x = Worksheets(1).UsedRange.Value
y = Worksheets(2).UsedRange.Value
For i = 1 To UBound(x)
    For j = 1 To UBound(x, 2)
        'On Error Resume Next
        If x(i, j) <> y(i, j) Then
           mmmm = "1"
           Exit For
        End If
    Next j
Next i

[/CODE][CODE] With...End With 

.Activate

  With Sheets("Лист1")
        .Activate
        .Range(Cells(1, 1), Cells(40000, 25)) = "o"
    End With
    With Sheets("Лист2")
        .Range(Cells(1, 1), Cells(40000, 25)) = "o"
         x = Cells(Rows.Count, 1).End(xlUp).Row
        .Cells(x, 10) = "" 'Изменить
    End With
End Sub

Sub SheetsDataComparision()
    Dim arr1 As Variant, arr2 As Variant, flag As Boolean, flag_loop As Byte
    arr1 = Worksheets("Лист1").UsedRange.Value
    arr2 = Worksheets("Лист2").UsedRange.Value
    flag = True
    If (UBound(arr1, 1) = UBound(arr2, 1)) And (UBound(arr1, 2) = UBound(arr2, 2)) Then
      flag_loop = 0
      i = LBound(arr1, 1)
      Do While (i <= UBound(arr1, 1)) And (flag_loop = 0)
         j = LBound(arr1, 2)
         Do While (j <= UBound(arr1, 2)) And (flag_loop = 0)
            If arr1(i, j) <> arr2(i, j) Then
               flag_loop = 1
               flag = False
            End If
            j = j + 1
         Loop
         i = i + 1
      Loop
    Else
      flag = False
    End If
    If flag Then
      MsgBox ("Данные на листах совпадают")
    Else
      MsgBox ("Данные на листах не совпадают")
    End If
End Sub