Set R1 = Range(S1.Cells(1, 1), S1.Cells.SpecialCells(xlCellTypeLastCell))
Set R2 = Range(S2.Cells(1, 1), S2.Cells.SpecialCells(xlCellTypeLastCell))
If R1.Count = R2.Count Then
Set R3 = Range(S3.Cells(1, 1), S3.Cells(S2.Cells.SpecialCells(xlCellTypeLastCell).Row, S2.Cells.SpecialCells(xlCellTypeLastCell).Column))
R3.Formula = "=" & R1.Address(, , , True) & "=" & R2.Address(, , , True)
Set R = R3.Find(What:="FALSE", After:=S3.Cells(1, 1), LookIn:=xlValues, _
LookAt:=xlWhole, SearchOrder:=xlByRows, SearchDirection:=xlNext, _
MatchCase:=True, SearchFormat:=False)
bComp = R Is Nothing
Else
bComp = False
End If