Hi Denys

This will do the job for you. Originally you were placing the
outcomeof Rg in Col A of the "Result" sheet. If you copy the entire
Column of the Cells which do not match, the outcome will appear in
Column b of the "Result" sheet. Not sure if this is what you want?

Take Care

Marcus



Sub test()


Dim T(), A As Long
Dim Rg As Range, Rg1 As Range
Dim lw as Long
lw = Sheets("Result").Range("B" & Rows.Count).End(xlUp).Row + 1
With Worksheets("month")
Set Rg = .Range("B1:B" & .Range("B65536").End(xlUp).Row)
End With


With Worksheets("Data received")
Set Rg1 = .Range("A1:A" & .Range("A65536").End(xlUp).Row)
End With


For Each c In Rg

If Application.CountIf(Rg1, c) = 0 Then
ReDim Preserve T(A)
'T(A) = c.Value
A = A + 1
c.EntireRow.Copy Sheets("Result").Range("A" & lw)
lw = lw + 1
End If
Next
'Worksheets("Result").Range("A1").Resize(UBound(T) + 1) = _
Application.Transpose(T)

End Sub