Answer
$(x-9+y)(x-9-y)$
Work Step by Step
Using factoring techniques, then,
\begin{array}{l}
x^2-18x+81-y^2
\\=
(x^2-18x+81)-y^2
\\=
(x-9)^2-y^2
\\=
[(x-9)+y][(x-9)-y]
\\=
(x-9+y)(x-9-y)
.\end{array}
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