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Sub test()
Dim Arr, i&, j%, T1, T2
Range([b1], [a65536].End(3)).Font.ColorIndex = 1
Arr = Range([b1], [a65536].End(3))
For i = 1 To UBound(Arr)
    If Arr(i, 1) <> Arr(i, 2) Then
    j = 1
    Do Until (Len(Arr(i, 1)) < j And Len(Arr(i, 2)) < j)
        T1 = Mid(Arr(i, 1), j, 1): T2 = Mid(Arr(i, 2), j, 1)
        If T1 <> T2 Then
            Cells(i, 1).Characters(j, 1).Font.ColorIndex = 3
            Cells(i, 2).Characters(j, 1).Font.ColorIndex = 3
        End If
        j = j + 1
    Loop
    End If
Next
End Sub