Given the nature of the code you've posted in the past, it was not apparent that you don't know how to code. As for what I mean by "wrapping both expressions" with the Ucase function, a quick read of the code reveals:
If UCase(.Range("A1").Value) = UCase(.Range("B1").Value) Then
In this example, the Ucase function encompasses the other expression on each side of the '=' symbol.


It would have been helpful had you said that's the kind of help you need.

What you're asking can't be done via formulae, since formulae can't delete rows. So, unless you want to use Excel's 'UPPER' worksheet function to compare the values in your ranges, then manually delete the duplicate rows, you'll need vba. And, before anyone can provide a vba solution, you'll need to supply details of the ranges to be compared and, where a match is found, which of those ranges is to be deleted and which is to be flagged.

__________________
Cheers,
Paul Edstein
[Fmr MS MVP - Word]