Compare contents of 2 excel files

This is probably a dumb question but I have never done this before and I can't get the WHERE clause right.

I have two excel files of names. I want to compare them to print the differences between them. I have one file read into a recordset and I want to compare each record to the names in the second spreadsheet to see if there is a matching name. Problem is, I can't get the SQL WHERE clause right. How do I form it to state 'where the cell in column one of the second spreadsheet is equal to the name variable from the recordset of the first spreadsheet'? My problem is cell one, how do I identify it to the program?

Thanks for any help with this.