If you want to compare only empid then you need to target the ‘datacells’, on your if you just take the row themselves.
it should be : if(dt1.rows(0)(0).toString<>dt2.row(0)(0).toString) to get the first cell of the first row.
However, it is more suitable to do it inside a for each row using the variable “row” and taking its first children : row(0).tostring.
If you want to compare all the row then you should use Sequence equal as @vvaidya said.
In your case it would be Dt1.Rows(0).ItemArray.SequenceEqual(Dt2.Rows(0).ItemArray).
Column Count won’t be same in my case
Is there any way to find not equal values
sheet1
Empid Name 1 2
123 abc
234 def
345 ghi
sheet2
Empid Name Dept
123 abc
234 def
678 xyz
890 sdf
789 tyu