Assuming your first column is A and second column is B. And the data can be there in the range A2:A100, then select the range A2:A100 and make New Rule for conditional formatting using the formulas given below...
For Green
For Red![]()
=ISNUMBER(MATCH(A2,$B$2:$B$100,0))
Change the column and range reference as per your need.![]()
=AND(A2<>"",ISERROR(MATCH(A2,$B$2:$B$100,0)))
Hope this helps.
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