Here is a slightly more elegant solution
Sub recipList()
Dim arr1, arr2, recipArr, x, i As Long
ReDim recipArr(i)
arr1 = Range("A1:A" & Cells(Rows.Count, "A").End(xlUp).Row).Value
arr2 = Range("B1:B" & Cells(Rows.Count, "B").End(xlUp).Row).Value
For Each x In arr1
If IsError(Application.Match(x, arr2, 0)) Then
ReDim Preserve recipArr(i)
recipArr(i) = x
i = i + 1
End If
Next
For Each x In arr2
If IsError(Application.Match(x, arr1, 0)) Then
ReDim Preserve recipArr(i)
recipArr(i) = x
i = i + 1
End If
Next
For k = LBound(recipArr) To UBound(recipArr)
Range("C" & k + 1) = recipArr(k)
Next
End Sub
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