以下是一个示例代码，可以比较两列数据，并在其中的一列中找到任何不同的行，然后插入一个新行，可以插入在不同行的上方或下方，具体取决于用户的选择。

Sub CompareAndInsert() Dim firstColumn As Range, secondColumn As Range, i As Long, j As Long Dim insertDirection As String, insertRow As Long

Set firstColumn = Range("A1:A" & Cells(Rows.Count, 1).End(xlUp).Row)
Set secondColumn = Range("B1:B" & Cells(Rows.Count, 2).End(xlUp).Row)
insertDirection = InputBox("Enter 'above' or 'below' to specify where to insert new rows: ")

For i = 1 To firstColumn.Count
    If firstColumn.Cells(i).Value <> secondColumn.Cells(i).Value Then
        insertRow = i
        If insertDirection = "above" Then
            Rows(insertRow).EntireRow.Insert shift:=xlDown
        ElseIf insertDirection = "below" Then
            Rows(insertRow + 1).EntireRow.Insert shift:=xlDown
        End If
        Exit For
    End If
Next i

End Sub