thats so gr8 of u that u hv helped me by writing an example but now i hv understood that comm will give u the comm tags /numbers in the 2 files ....
but if i look at this example itself what i need now is that i need to create a new file file 3 that will hv all the tags/ numbers that do not belong to file 2 but are part of file 1....
Check manual. Its all there. by the way, for your question -
comm -23 file1 file2 --> will give you lines in file1 and not in file2. You can redirect this output to a new file as required.
comm -23 file1 file2 >file3