Sub toto()
Dim tf As Boolean, n&, oCel1 As Range, oCel2 As Range, p1 As Range, p2 As Range
Set p1 = Sheets("Feuil1").Range("A1:A5") 'À adapter
Set p2 = Sheets("Feuil2").Range("A1:A5") 'À adapter
Application.Calculation = xlCalculationManual
For Each oCel2 In p2.Cells
tf = True
For Each oCel1 In p1.Cells
If oCel2.Value = oCel1.Value Then tf = False: Exit For
Next oCel1
If tf Then n = n + 1: p1(p1.Rows.Count).Offset(n, 0) = oCel2
Next oCel2
Application.Calculation = xlCalculationAutomatic
End Sub