Sub Sravnenie()
 
Dim ACell As Range
Dim BCell As Range
Dim CCell As Range
 
For Each ACell In Application.Workbooks("Книга 1.xslm").Sheets(1). _
Range("D1", Cells(Rows.Count, 4).End(xlUp))


    For Each BCell In Application.Workbooks("Книга 2.xls").Sheets(1). _
    Range("D2", Cells(Rows.Count, 4).End(xlUp))
     
     If BCell.Value = ACell.Value Then

    BCell.Interior.ThemeColor = xlThemeColorLight1
    ACell.Interior.ThemeColor = xlThemeColorLight1
     
     End If
     
    Next
Next
 
End Sub
 

Sub ()
Dim i As Long, D As Range, C As Range
    
 For Each D In Range("D1", 40)
    
    For Each C In Range("D1", 40)
     For i = 1 To 40
     If Sheets(2).D.Value = Sheets(3).D.Value Then
     Sheets(2).Rows(i).Copy Sheets(3).Cells(1, i)
     End If
     Next
    
    Next
Next
    
End Sub