Copy and Paste based on comparisons/Match and calculations of cells in two workbooks

[fixer]

I met with an error while runing the code
error name - run time error 9 subscript out of range
highlighted line : Set Wb1 = Workbooks("ap.xls") ' Set using workbooks collection object of open files

[p45cal]

I met with an error while runing the code
error name - run time error 9 subscript out of range
highlighted line : Set Wb1 = Workbooks("ap.xls") ' Set using workbooks collection object of open files

This can only mean that you've got the file name wrong OR that that file is not currently an open file.