I'm looking for an easier way to conduct a gap analysis between two lists in
Excel 2007.

My company has a tool that sends out documents to clients based on
distribution lists. There are two problems that continually occur:

1) Some of the clients that should receive the documents are not included in
the distribution lists

2) Due to how the distribution lists are set up and cross-reference each
other, more clients receive the documents than intended

I am trying to compare the list of clients to the list of recipients. I
would like a better way to determine where the gaps are in the recipients
list.

My current process is to manually cut/paste cells to line up the content so
that the end result looks something like this:

Clients Recipients
------- ----------
AAA AAA
BBB
CCC
DDD DDD
EEE
FFF
GGG GGG
HHH
III III
JJJ JJJ


Is there a better process using functions or pivot tables that would give me
the same or similar results? The most important part is to identify the
clients who are not receiving the documents (i.e., find the gaps in the
Recipients list).