Sub test()
Dim Pl1 As Range, Pl2 As Range, Pl3 As Range, i&, j&, Lig, Col
With Worksheets("Foglio1")
Set Pl1 = .Range("A2:B" & .Range("B" & Rows.Count).End(xlUp).Row)
End With
With Worksheets("Foglio2")
Set Pl2 = .Range("A2:A" & .Range("A" & Rows.Count).End(xlUp).Row)
Set Pl3 = .Range(.[B1], .[B1].End(xlToRight))
For i = 1 To Pl1.Rows.Count
Lig = Application.Match(Pl1(i, 1), Pl2, 0)
Col = Application.Match(Pl1(i, 2), Pl3, 0)
If Not IsError(Lig) And Not IsError(Col) Then .Cells(Lig + 1, Col + 1) = "x"
Next i
End With
End Sub