One play to try ..

Assume data in cols O and W, from row1 down
The "First List" is presumed to refer to col W

Using 2 empty cols to the right, say cols Y and Z

Put in Y1:
=IF(ISERROR(SMALL(Z:Z,ROWS($A$1:A1))),"",INDEX(O:O ,MATCH(SMALL(Z:Z,ROWS($A$1
:A1)),Z:Z,0)))

Put in Z1:
=IF(ISNUMBER(MATCH(O1,W:W,0)),"",ROW())

Select Y1:Z1, copy down until the last row of data in col O

Col Y will return the items in col O not present in col W (the :First
List"). Items will be neatly bunched at the top in col Y.
--
Rgds
Max
xl 97
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GMT+8, 1° 22' N 103° 45' E
xdemechanik <atyahoo<dotcom
----
"Nikhil" wrote in message
...
i wish to compare list of components in WO columns and then sort out the
item
which is not present in First List ?