One play which can deliver this ..

Assume source lists are in identically structured sheets: Master, Subset
in cols A and B, data from row1 down, with key col = col A (eg: unique ID
#s)

In another sheet, titled: Balance (say)

In A1:
=IF(Master!A1="","",IF(ISNUMBER(MATCH(Master!A1,Su bset!A:A,0)),"",ROW()))

In B1:
=IF(ROW()COUNT($A:$A),"",INDEX(Master!A:A,SMALL($ A:$A,ROW())))

Copy B1 to C1 (as there 2 cols of source data. Just copy across by as many
cols). Then select A1:C1, copy down to cover the max extent of data expected
in Master. Hide away col A. Cols B to C will return the required "balance"
list ie lines in Master not in Subset, with all results neatly bunched at
the top.
--
Max
Singapore
http://savefile.com/projects/236895
xdemechanik
---
"Maggie" wrote in message
...
Hello All,

I'm new to Excell 2007 from Quattro Pro. I have two
spread sheet mailing lists: (1) Master list. (2) Recently
Mailed list (subset of master list). I would like to
subtract-out (consolidate by removal) the recently
mailed list from the Master list, leaving me with a new
list of yet-to-be-mailed names. How you Excell folks
do that?

Many thanks,

Maggie