Sub es()
Dim t(), t2(), m As Object, n As Object, i As Variant
Application.ScreenUpdating = False
Set m = CreateObject("Scripting.Dictionary")
Set n = CreateObject("Scripting.Dictionary")
t = Range("b2:b" & Cells(Rows.Count, 2).End(xlUp).Row)
For Each i In t: m(i) = m(i): Next i
t2 = Range("a2:a" & Cells(Rows.Count, 1).End(xlUp).Row)
For Each i In t2
If Not m.exists(i) Then n(i) =n(i)
Next i
Range("c2").Resize(n.Count, 1) = Application.Transpose(n.keys)
End Sub