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Sub Test()
    Dim rAllBid As Range, rBid As Range
    Dim rAllOffer As Range, rOffer As Range
    Dim rtBid As Range, rtOffer As Range
    With Sheets("Data")
        Set rAllBid = .Range("C7", .Range("C" & Rows.Count).End(xlUp))
        Set rAllOffer = .Range("O7", .Range("O" & Rows.Count).End(xlUp))
        For Each rBid In rAllBid
            For Each rOffer In rAllOffer
                If rBid = rOffer And rBid.Offset(0, 1) = rOffer.Offset(0, 1) Then
                    Set rtBid = .Range("AB" & Rows.Count).End(xlUp).Offset(1, 0)
                    Set rtOffer = .Range("AN" & Rows.Count).End(xlUp).Offset(1, 0)
                    rBid.Resize(1, 5).Copy rtBid
                    rOffer.Resize(1, 5).Copy rtOffer
                End If
            Next rOffer
        Next rBid
    End With
End Sub