Differenza tra due elenchi.

Sub Mancanti()
Dim sh1 As Worksheet, sh2 As Worksheet, sh3 As Worksheet
Dim r, c, x, y, d1, d2, rng1, rng2, tt As Boolean

Set sh1 = Worksheets("Elenco A")
Set sh2 = Worksheets("Elenco B")
Set sh3 = Worksheets("Elenco C")
sh3.Activate
Range("E2:F1000").ClearContents
r = sh1.Cells(Rows.Count, 5).End(xlUp).Row
Set rng1 = sh1.Range("E2:F" & r)
r = sh2.Cells(Rows.Count, 5).End(xlUp).Row
Set rng2 = sh2.Range("E2:F" & r)
r = 2
c = 5
For x = 1 To rng1.Count
    d1 = rng1(x, 1)
    d2 = rng1(x, 2)
    tt = False
    For y = 1 To rng2.Count
        If d1 = rng2(y, 1) And d2 = rng2(y, 2) Then tt = True: Exit For
    Next y
    If tt = False Then
        sh3.Cells(r, c) = d1
        sh3.Cells(r, c + 1) = d2
        r = r + 1
    End If
Next x
End Sub

Option Explicit
Sub Trova()
Application.ScreenUpdating = False
Dim Strg As String, Rg As Object, Area As Range
Dim X As Long, Rr As Long, Ur1 As Long, Ur2 As Long, Nr As Long, Val As Long
Ur1 = Sheets("NON Soci").Range("A" & Rows.Count).End(xlUp).Row
If Ur1 > 1 Then Sheets("NON Soci").Range("A2:Z" & Ur1).Clear 'ClearContents
Ur1 = Sheets("Iscritti").Range("A" & Rows.Count).End(xlUp).Row ' quanti sono
Ur2 = Sheets("Soci").Range("A" & Rows.Count).End(xlUp).Row ' quanti sono
Set Area = Sheets("Soci").Range("R1:R" & Ur2) ' colonna E-mail
'per tutti gli inscritti, cerco "Indirizzo email" della colonna C
Nr = 2
For X = 2 To Ur1
Set Rg = Area.Find(Sheets("Iscritti").Cells(X, 3), LookIn:=xlValues, LookAt:=xlWhole)
If Rg Is Nothing Then
    Sheets("Iscritti").Range(Sheets("Iscritti").Cells(X, 1), Sheets("Iscritti").Cells(X, 28)).Copy
    Sheets("NON Soci").Cells(Nr, 1).PasteSpecial
    Nr = Nr + 1
End If
Next X
MsgBox "Trovati... " & Nr - 1 & " NON soci"
Application.ScreenUpdating = True
Set Area = Nothing
Set Rg = Nothing
End Sub

Option Explicit
Sub Trova()
Application.ScreenUpdating = False
Dim Strg As String, Rg As Object, Area As Range
Dim X As Long, Rr As Long, Ur1 As Long, Ur2 As Long, Nr As Long, Val As Long
Ur1 = Sheets("NON Soci").Range("A" & Rows.Count).End(xlUp).Row
If Ur1 > 1 Then Sheets("NON Soci").Range("A2:Z" & Ur1).Clear 'ClearContents
Ur1 = Sheets("Iscritti").Range("A" & Rows.Count).End(xlUp).Row ' quanti sono
Ur2 = Sheets("Soci").Range("A" & Rows.Count).End(xlUp).Row ' quanti sono
Set Area = Sheets("Soci").Range("AA1:AA" & Ur2) ' colonna E-mail
'per tutti gli inscritti, cerco "Indirizzo email" della colonna C
Nr = 2
For X = 2 To Ur1
Strg = Sheets("Iscritti").Cells(X, 4) & Sheets("Iscritti").Cells(X, 5)
Set Rg = Area.Find(Strg, LookIn:=xlValues, LookAt:=xlWhole)
If Rg Is Nothing Then
    Sheets("Iscritti").Range(Sheets("Iscritti").Cells(X, 1), Sheets("Iscritti").Cells(X, 28)).Copy
    Sheets("NON Soci").Cells(Nr, 1).PasteSpecial
    Nr = Nr + 1
End If
Next X
MsgBox "Trovati... " & Nr - 2 & " NON soci"
Application.ScreenUpdating = True
Set Area = Nothing
Set Rg = Nothing
End Sub