Comparing two lists in VBA and copying and pasting them over to a new sheet

[Guy Wates]

I would like to compare two list of data, one from the "data" sheet and compare that to my "bookings" sheet, I need to identify references from the data sheet that are missing from the bookings sheet but only copy the ones that have a "b" in column 2

T278151 <tbody> </tbody>	B
T278152 <tbody> </tbody>	A
T278153 <tbody> </tbody>	C

<tbody>
</tbody>

So in the bookings sheet T278151 (the first row) will be missing so I would like to identify that from the data sheet and copy to a new sheet