Option Explicit
'
Function Inutilisés(ByVal Liste As Range, ByVal Dans As Range) As Variant()
Dim Te() As Variant, Ts() As Variant, Le As Long, Ls As Long
Te = Liste.Value
ReDim Ts(1 To UBound(Te)) As Variant
Ls = 0
For Le = 1 To UBound(Te)
If IsEmpty(Te(Le, 1)) Then Exit For
If Dans.Find(Te(Le, 1), Dans.Item(1, 1), xlValues, xlWhole, xlByRows, xlNext, False, False) _
Is Nothing Then Ls = Ls + 1: Ts(Ls) = Te(Le, 1)
Next Le
ReDim Preserve Ts(1 To Ls) As Variant
Inutilisés = WorksheetFunction.Transpose(Ts)
End Function