FILE1
peter  1234
nick   1111
john   4567
mike   3333
george 2222
antony 5632
migel  1209

FILE2
john   7559
mike   3333
george 2222
peter  5643
nick   1111
julia  3456

##</code><code>##

peter  WRONG   1234
nick   OK      1111
john   WRONG   4567
mike   OK      3333
george OK      2222
antony WRONG   5632
migel  WRONG   1209

##</code><code>##

open ONE, $FILE1;
while (<ONE>)
{
	chomp;
	if ($_=~/^(.*)\t(.*)/)
	{
		$hash1{$1} =$2;
	}
}

foreach $key(keys %hash1)
{
	open TWO, $FILE2;
	while (<TWO>)
	{
	chomp;
		if ($_=~/^$key\t(.*)/)
			{
			if ($1 eq $hash1{$key})
				{
				print $key."\t".'OK'."$hash1{$key}"."\n";
				}
			else 
				{				
				print $key."\t".'WRONG'."\t".$hash1{$key}."\n";
				}
			}
			
	}
}