Sub Test()
Dim ListA As Range
Dim ListB As Range
Dim c As Range
Set ListA = Range("A1:A100")
Set ListB = Range("B1:B100")
Range("C1").Value = "Values in A that are NOT in B"
Range("D1").Value = "Values in B that are Not in A"
Range("E1").Value = "Count of A"
Range("F1").Value = "Count of B"
For Each c In ListA
If c.Value <> "" Then
Range("E2").Value = Range("E2").Value + 1
If Application.CountIf(ListB, c) = 0 Then
Cells(Cells(Rows.count, "C").End(xlUp).Row + 1, "C").Value = c
End If
End If
Next c
For Each c In ListB
If c.Value <> "" Then
Range("F2").Value = Range("F2").Value + 1
If Application.CountIf(ListA, c) = 0 Then
Cells(Cells(Rows.count, "D").End(xlUp).Row + 1, "D").Value = c
End If
End If
Next c
End Sub