Hi:
I don't know what you mean by "report sheets" -- on paper??? You're going to retype the information into a SAS program??? Or, you got 2 report "files" and you want to read the files into SAS to compare the information from the 2 reports??
How were the "report sheets" originally created? Are the "report sheets" in a form that SAS can even read?? For example, if the "report sheets" are in PDF format or Word doc format, then it is unlikely that SAS could read either of these proprietary formats.
Then you say that you have "worksheets (Both text files)" -- normally, I associate the term "worksheet" with the kind of proprietary file created by a spreadsheet program, such as Excel, Lotus or Quattro Pro. Generally, a "worksheet" is NOT an ASCII text file. For example, Excel's .xls file for Excel 97-2003 is a binary workbook which can store multiple worksheet definitions, in binary form, inside the workbook definition in Microsoft proprietary form.
Without knowing more about your "report sheets" it is hard to point you to a procedure. For example -- can you open these files and read the information if you open the files in Notepad??? If the files are not "readable" in Notepad, how do you read the files?? In Excel??? If so, this might indicate that the files are stored in some proprietary format.
If the files are already in SAS format, then can you explain a bit about the files and how you need to compare them and what's in each file (in a bit more detail than "with variables and values with columns and rows arranged one way" ) Perhaps you could show an example of what the columns and rows and arrangement is??
cynthia