Sub test()
With Feuil1
.Range("J:K").ClearContents
lg = 1
For Each Cel In .Columns(1).SpecialCells(xlCellTypeConstants)
If Cel <> Cel.Offset(1, 0) And .Columns(10).Find(Cel, LookIn:=xlValues, LookAt:=xlWhole) Is Nothing Then
.Range("J" & lg) = Cel
lg = lg + 1
End If
Next
For Each Cel In .Columns(1).SpecialCells(xlCellTypeConstants)
Set dte = .Columns(10).Find(Cel, LookIn:=xlValues, LookAt:=xlWhole)
If Not dte Is Nothing Then
If Cel.Offset(, 1) <> "" Then dte.Offset(, 1) = dte.Offset(, 1) + 1
End If
Next
End With
End Sub