use strict; use warnings; my $file1 = < equipment' 261293 'snow > equipment > boots' 261293 'snow > equipment > facemasks' 261293 'snow > equipment > goggles' 261293 'snow > equipment > helmets' 261293 'surf > accessories > books' FILE1 my $file2 = < equipment' 261293 'snow > equipment > boots' 261293 'snow > equipment > facemasks' 261293 'snow > equipment > goggles' 261293 'surf > accessories > books' FILE2 my %uniq; $uniq{$_}++ for split /\n/, $file1; $uniq{$_}-- for split /\n/, $file2; print join "\n", grep { $uniq{$_} } keys %uniq; print "\n";