How do I compare the contents of two Excel 2004 files?

From: Shawn_Logan@xxxxxxxxxxxxxxxx
Date: Fri, 3 Oct 2008 15:43:35 -0700

Version: 2004
Operating System: Mac OS X 10.4 (Tiger)
Processor: Power PC

I am trying to determine the differences in two similar Excel spreasheets. Is there a means to do this?
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