I think this will do what you want (but it only works on two columns; A and B):
Sub Matching_Cell()
Dim rng As Range, cell As Range
Set rng = Range(Range("A1"), Range("A65536").End(xlUp))
Application.ScreenUpdating = False
For Each cell In rng
With cell
If .Offset(0, 1) = "" Then Exit For
If .Value < .Offset(0, 1).Value Then
..Offset(0, 1).Insert
ElseIf .Value > .Offset(0, 1).Value Then
..Insert
End If
End With
Next
End Sub
Regards,
Ryan---