Sub match_repl_del()
Dim r1 As Long, rfound, vfound
Dim w1, w2, v As Long
Set w1 = Sheets(3) ' data sheet
Set w2 = Sheets(2) ' target sheet
r1 = 2 'data starting from row 2
Do While Not IsEmpty(w1.Cells(r1, 1))
 v = w1.Cells(r1, 1)
 rfound = Application.Match(v, w2.Columns(2), 0) ' look for value
 If Not IsError(rfound) Then ' found it?
  vfound = w2.Cells(rfound, 2)
  If w1.Cells(r1, 2) <> vfound Then ' if value does not match sheet1 column b
   w2.Cells(rfound, 2) = w1.Cells(r1, 2) ' update based on origin sheet
   lastC = w2.Cells(rfound, 1).End(xlToRight).Column
   w2.Range(w2.Cells(rfound, 1), w2.Cells(rfound, lastC)).Interior.ColorIndex = 5

   Else ' delete entire row on sheet2 if match is not found
      w2.Rows(r1).EntireRow.Delete
  End If

 End If
 r1 = r1 + 1
Loop
End Sub