545810831

@echo off&setlocal enabledelayedexpansion
set txt=a.txt&call :sta
set txt=b.txt&call :sta
pause
:sta
set /a n+=1
set m=0
for /f "delims=" %%i in (!txt!) do (
set /a m+=1
set  "_!n!!m!=%%i" 
if !n! equ 2 call echo %%_1!m!%%:%%_2!m!%%
)
goto :eof
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