Код:
@Echo Off
Set F1=1t.txt
Set F2=2t.txt
For /F "Tokens=1* Delims=[]" %%a In ('^<"%F1%" Find /N /V ""') Do (
For /F "Tokens=1* Delims=[]" %%i In ('^<"%F2%" Find /N /V ""') Do If "%%a"=="%%i" (
Start "" /WAIT "D:\mencoder" "mf://D:\image\image.jpg" -mf fps=1/%%j -ovc lavc -lavcopts vcodec=mpeg4 -oac mp3lame -lameopts abr:br=160 -srate 44100 -ofps 25 -audiofile "%%b" -o "%%b.avi"
))
