Option Explicit
Sub Test()
Dim wksSource As Excel.Worksheet
Dim wksDest As Excel.Worksheet
Set wksSource = Workbooks("Mappe1.xlsx").Worksheets("Tabelle1")
Set wksDest = Workbooks("Mappe2.xlsx").Worksheets("Tabelle1")
Dim rngSource As Excel.Range
Dim rngDest As Excel.Range
Set rngSource = wksSource.Cells(2, "CV")
Set rngDest = wksDest.Cells(258, "Y")
If rngSource.Value = rngDest.Value Then
MsgBox "Sind gleich.", vbInformation
Else
MsgBox "Sind nicht gleich.", vbExclamation
End If
End Sub