Function Ncolonne(plage As Range, valeurs As Range) As Long
Dim col, t, n&, x, i&, res&
For Each col In plage.Columns
t = col.Value: n = valeurs.Count
For Each x In valeurs
For i = 1 To UBound(t)
If Not IsNull(t(i, 1)) Then
If t(i, 1) = x Then n = n - 1: t(i, 1) = Null: Exit For
End If
Next i
Next x
If n = 0 Then res = res + 1
Next col
Ncolonne = res
End Function