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Sub TEST()
Dim MH, ST, TT$
For Each ST In [B!C2:C1000]
¡@¡@MH = 0
¡@¡@If ST <> "" Then MH = Application.Match(ST, [A!C2:C79], 0)
¡@¡@If IsError(MH) Then TT = TT & "," & ST
Next
If TT <> "" Then MsgBox "¬Û²§¸¹½X¦p¤U¡G" & Mid(TT, 2)
End Sub

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For Each ST In [B!C2:C1000]
¡@¡@MH = 0
¡@¡@If ST <> "" Then MH = Application.Match(ST, [A!C2:C79], 0)
¡@¡@If IsError(MH) Then
¡@¡@¡@¡@If InStr("," & TT & ",", "," & ST & ",") = 0 Then TT = TT & "," & ST
¡@¡@End If
Next
If TT = "" Then MsgBox "µL¬Û²§" Else MsgBox "¬Û²§¸¹½X¦p¤U¡G" & Mid(TT, 2)

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¢°¡DInStr("," & TT & ",", "," & ST & ",")
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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