One option is Countif. In column C, use:
=Countif(A:A,B1)
and copy down.

You can then select the zeros in this column.

Regards,
Fred.

"Mustang" wrote in message
...
Hi,

I have had a look though the posts and not really found the answer I am
looking for...

I have data in Column A which lists clients that bought from us last year
(the client name could be repeated more than once).

I have data in Column B that lists clients (again these could be repeated
more than once).

I would like to see who were clients of ours last year that have not yet
signed up this year.

Hope someone can help.

Many thanks