Private Sub test()
Dim sheet1(1 To 2) As Worksheet
Set sheet1(1) = Excel.Workbooks(1).Sheets("Sheet1")
Set sheet1(2) = Excel.Workbooks(2).Sheets("Sheet1")
Debug.Print sheet1(1).Cells(1, 1)
For i = 1 To 10
For j = 1 To 10
If sheet1(1).Cells(i, j) = sheet1(2).Cells(i, j) Then
For K = 1 To 2
sheet1(K).Cells(i, j).Font.Color = RGB(255, 0, 0)
Next
End If
Next
Next
End Sub