Assuming that Column A contains your first list, and Column B contains
your second list, try...

C1:

=SUMPRODUCT(--(COUNTIF($B$1:$B$4,$A$1:$A$7)=0))

D1, copied down:

=IF(ROWS($D$1:D1)<=$C$1,INDEX($A$1:$A$7,SMALL(IF(C OUNTIF($B$1:$B$4,$A$1:$
A$7)=0,ROW($A$1:$A$7)-ROW($A$1)+1),ROWS($D$1:D1))),"")

....confirmed with CONTROL+SHIFT+ENTER, not just ENTER.

Hope this helps!

In article <byUJe.308$U92.51@okepread06,
"Leslie Coover" wrote:

Suppose you have two lists:

a, b, c, d, e, f, g

and
a, b, e, g

and you want to extract only the items on the first list that are not on
the second list.

I tried =IF(A1<$B1:$B8,A1)

and also

{=IF(A1<$B1:$B8,A1)}

neither worked, any suggestions?

Thanks,
Les