Typo, sorry ..

Line
Col C will return the list of items which match with the master in sheet A

should read:
Col C will return the list of items which do not match with the master in
sheet A

If you want the list of items which match with the master in sheet A,
just change the line:

Put in B1: =IF(A1="","",IF(MATCH(A1,A!A:A,0),"",ROW()))
to
Put in B1: =IF(A1="","",IF(MATCH(A1,A!A:A,0),ROW(),""))

--
Rgds
Max
xl 97
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