Sub confronta() dr = 2 Dim foundVal As Range bottomA = Range("A" & Rows.Count).End(xlUp).Row bottomB = Range("B" & Rows.Count).End(xlUp).Row For Each cell In Range("A2:A" & bottomA) With Range("B2:B" & bottomB) Set foundVal = .Find(what:=cell.Value, LookAt:=xlPart) ', _ If foundVal Is Nothing Then Cells(dr, "C") = cell.Value dr = dr + 1 End If End With Next End Sub