Sleeper: Run Time Error

[austenr]

I thought I had this working for all occurances but I suppose not. At times it works fine but at other times it does not with the same kind of data formatted the same way. Presently I am getting a Run Time error on this line:

If Not varS1(1, i) =
   varS2(1, i) Then

I thought I had duplicates but I do not. I have attached my zip file. Thanks to anyone who can help.

[austenr]

I had to strip out the data in Col A due to privacy concerns

[austenr]

I also get a "Subscript out of Range" error sometimes also.