see if this works for you:
Sub t()
Dim c As Range, spl As Variant, i As Long, txt As String
For Each c In Range("A2", Cells(Rows.Count, 1).End(xlUp))
spl = Split(c.Value, ",")
For i = LBound(spl) To UBound(spl)
If InStr(c.Offset(, 1).Value, spl(i)) = 0 Then
txt = txt & ", " & spl(i)
End If
Next
If txt <> "" Then
c.Offset(, 2) = Right(txt, Len(txt) - 2)
End If
txt = ""
spl = Split(c.Offset(, 1).Value, ",")
For i = LBound(spl) To UBound(spl)
If InStr(c.Value, spl(i)) = 0 Then
txt = txt & ", " & spl(i)
End If
Next
If txt <> "" Then
c.Offset(, 3) = Right(txt, Len(txt) - 2)
End If
txt = ""
Next
End Sub
Bookmarks