Sub essai()
Set d1 = CreateObject("Scripting.Dictionary")
Set d2 = CreateObject("Scripting.Dictionary")
Set f1 = Sheets("feuil1")
Set f2 = Sheets("feuil2")
For Each c In f1.Range("a2:a" & f1.[a65000].End(xlUp).Row): d1(c.Value) = "": Next c
For Each c In f2.Range("a2:a" & f2.[a65000].End(xlUp).Row): d1(c.Value) = "": Next c
For Each c In d1.keys: d2(c) = 0: d1(c) = 0: Next c
For Each c In f1.Range("a2:a" & f1.[a65000].End(xlUp).Row): d1(c.Value) = c.Offset(, 1): Next c
For Each c In f2.Range("a2:a" & f2.[a65000].End(xlUp).Row): d2(c.Value) = c.Offset(, 1): Next c
[b2].Resize(d1.Count) = Application.Transpose(d1.keys)
[c2].Resize(d1.Count) = Application.Transpose(d1.items)
Range("d2").Resize(d2.Count) = Application.Transpose(d2.items)
End Sub