If I understand what you mean:

=COUNT(B:B)-COUNT(A:A)

or, if the values are not all numeric:

=COUNTA(B:B)-COUNTA(A:A)

In article ,
ahmed wrote:

how to copare digits in two coloumn in Excel so i can to get the diffrences
between values in the two coloumn ?
i have coloumn that have 3000 value & other coloumn that have 2700 value
(about the same supject) and i want to get the diffrent between the two
coloumn (300 value)
and more thanks for you !