Huge amount of data are stored in the network security environment and quantities of data in these fields tend to increase year on year. For this reason efficient File matching algorithms should be used which minimizes computer storage which results in minimum response time on searching process. There are many problems involved in file content matching technique. This technique works for finding the file content similarity. In this study, we propose the new algorithm called Adaptive File Comparison Technique, which converts the source and destination file contents into tokens and finally it makes a matrix format data called sparse matrix. The comparison technique compares the sparse matrices of source and destination files to find the content similarity and dissimilarity which leads to an efficient content matching technique rather than comparing the entire file content.