I was able to show matched items once on a messagbox with below macro
but i dont know that how to show un matched items of both listboxes
one by one on messagebox

Private Sub CommandButton1_Click()
For L1 = 0 To Me.ListBox1.ListCount - 1
For L2 = 0 To Me.ListBox2.ListCount - 1
LB1 = Me.ListBox1.List(L1)
LB2 = Me.ListBox2.List(L2)
If LB1 = LB2 Then
MsgBox LB1
End If
Next
Next
End Sub