Sub Сравнение()
   Dim i As Long, j As Long, a, b
   Dim t As Date
   Dim Cout_r As Variant
   t = Timer
   a = Sheets("S2").UsedRange
   Application.ScreenUpdating = False
   With Sheets("S1")
      b = .Range(.cells(1), .cells(UBound(a), UBound(a, 2)))
      For i = 1 To UBound(a)
        Cout_r = 1
         For j = 1 To UBound(a, 2)
            If a(i, j) <> b(i, j) Then
                If Cout_r = 1 Then
                    Cout_r = 2
                    .Rows(i).Select
                    With Selection.Interior
                        .Pattern = xlSolid
                        .PatternColorIndex = xlAutomatic
                        .ThemeColor = xlThemeColorAccent2
                        .TintAndShade = 0.599993896298105
                        .PatternTintAndShade = 0
                    End With
                End If
               .cells(i, j).Select
                With Selection.Interior
                .Pattern = xlSolid
                .PatternColorIndex = xlAutomatic
                .ThemeColor = xlThemeColorAccent5
                .TintAndShade = 0.599993896298105
                .PatternTintAndShade = 0
                End With
            End If
         Next j
      Next i
   End With
   Application.ScreenUpdating = True
   Debug.Print Format(Timer - t, "#0.00")
End Sub