以下のような方法でいかがですか。
Sub Test()
Dim Sh1 As Worksheet, Sh2 As Worksheet
Dim MyRange1 As Range, MyRange2 As Range
Dim SStr As String
Set Sh1 = Sheets("Sheet1")
Set Sh2 = Sheets("Sheet2")
Set MyRange1 = Sh1.Range(Sh1.Cells(1, "A"), Sh1.Cells(Rows.Count, "A").End(xlUp))
Set MyRange2 = Sh2.Range(Sh2.Cells(1, "A"), Sh2.Cells(Rows.Count, "A").End(xlUp))
SStr = "ABC*"
If Application.WorksheetFunction.CountIf(MyRange1, SStr) = _
Application.WorksheetFunction.CountIf(MyRange2, SStr) Then
Call Cell_SetColor(MyRange1, SStr)
Call Cell_SetColor(MyRange2, SStr)
Else
MsgBox "不一致", vbInformation
End If
Set MyRange1 = Nothing
Set MyRange2 = Nothing
Set Sh1 = Nothing
Set Sh2 = Nothing
End Sub
Function Cell_SetColor(ByRef MyRange As Range, ByVal SStr As String)
Dim c As Range
For Each c In MyRange
If c.Value Like SStr Then
c.Interior.Color = vbYellow
End If
Next
End Function