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1. Option Explicit
   
2. Sub EX()
   
3.     Dim Rng, AR, T, E
   
4.     Rng = Array([A!C3:C79], [B!C2:C79]) '[C!C2:C79],[D!C2:C79],[E!C2:C79].....¥i¥[¤J³\¦h½d³ò
   
5.     For Each E In Rng
   
6.         AR = Application.Transpose(E.Value)
   
7.         T = T & "," & Join(AR, ",")
   
8.     Next
   
9.     AR = Split(T, ",")
   
10.     T = ""
    
11.     For Each E In AR
    
12.         If E <> "" Then
    
13.         'Filter ¨ç¼Æ ¶Ç¦^¤@­Ó±q¹s¶}©lªº°}¦C¡A¸Ó°}¦C¥]§t°ò©ó«ü©w¿z¿ï·Ç«hªº¤@­Ó¦r¦ê°}¦Cªº¤l¶°¡C        '
    
14.            If UBound(Filter(AR, E, True)) = 0 Then '°}¦C¸Ì¥u¦³¤@­Ó¤¸¯À
    
15.                 T = T & IIf(T <> "", ",", "") & E
    
16.            End If
    
17.         End If
    
18.     Next
    
19.     If T <> "" Then
    
20.         T = "¬Û²§¸¹½X¦p¤U¡G" & vbLf & Replace(T, ",", vbLf)
    
21.     Else
    
22.         T = "¬dµL¬Û²§¸¹½X"
    
23.     End If
    
24.     MsgBox T
    
25. End Sub

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Sub TEST()
Dim xD, SS, S
Set xD = CreateObject("Scripting.Dictionary")
For Each SS In Array([B!C2:C1000], [C!C2:C1000])
For Each S In SS
¡@¡@If S <> "" And Not xD.Exists(S & "") Then xD(S & "") = ""
Next: Next
For Each S In [A!C3:C79]
¡@¡@If xD.Exists(S & "") Then xD.Remove S & ""
Next
If xD.Count Then MsgBox "¬Û²§¸¹½X¦p¤U¡G" & Join(xD.keys, ",") Else MsgBox "µL¬Û²§"
End Sub