Sub test()
Dim Arr, xD, i&, Tm
Tm = Timer
Set xD = CreateObject("Scripting.Dictionary")
Arr = Range([L!a1], [L!l65536].End(3))
For i = 2 To UBound(Arr)
xD(Arr(i, 10)) = Arr(i, 1)
xD(Arr(i, 12)) = Arr(i, 1)
Next
Arr = Range([R!b1], [R!m65536].End(3))
For i = 2 To UBound(Arr)
xD(Arr(i, 10)) = Arr(i, 1)
xD(Arr(i, 12)) = Arr(i, 1)
Next
Arr = Range([§Ç¸¹!a2], [§Ç¸¹!a65536].End(3))
For i = 1 To UBound(Arr)
Arr(i, 1) = xD(Arr(i, 1))
Next
Sheets("§Ç¸¹").[b2].Resize(UBound(Arr)) = Arr
MsgBox Timer - Tm
End Sub