Sub FindDups()
Dim Aary As Variant, Bary As Variant, Cary(1 To 51) As String
Dim i As Long
Aary = Application.Transpose(Sheets("Sheet3").Range("A1:A51"))
Bary = Application.Transpose(Sheets("Sheet3").Range("B1:B31"))
' my test data is on Sheet3 in my test workbook and there are column headers in row 1
For i = 1 To 51
If IsError(Application.Match(Sheets("Sheet3").Cells(i, 1), Sheets("Sheet3").Range("B1:B31"), 0)) Then
Cary(i) = Sheets("Sheet3").Cells(i, 1)
Else
Aary(i) = "REMOVE"
End If
Next i
For i = 1 To 51
Sheets("Sheet3").Cells(i, 1) = Aary(i)
Sheets("Sheet3").Cells(i, 3) = Cary(i)
Next i
' now delete rows
For i = 51 To 1 Step -1
If Range("A" & i) = "REMOVE" Or Range("C" & i) = "" Then
Rows(i).Delete
End If
Next i
For i = 1 To 31
Sheets("Sheet3").Range("B" & i) = Bary(i)
Next i
Sheets("Sheet3").Range("C1") = "New A"
End Sub