What I would do is first load your "Roll No." values into a Dictionary 
object.Then, loop through your "S.No." values and look to see if they are in 
the Dictionary.Report the missing values.Like:
Sub Find_Missing()
    Dim Dict_SN, SN
    Dim nRows, nRow, drow
    Set Dict_SN = CreateObject("Scripting.Dictionary")
        Dict_SN.RemoveAll
        
    nRows = Range("A1").SpecialCells(xlLastCell).Row
    ' Load Dictionary
    For nRow = 2 To nRows
        SN = Trim(ActiveSheet.Cells(nRow, "B").Value)
        If (SN & "X" <> "X") Then
            If (Not Dict_SN.exists(SN)) Then Dict_SN.Add SN, nRow
        End If
    Next nRow
    
    ActiveSheet.Range("C2:C65000").ClearContents
    drow = 1
    For nRow = 2 To nRows
        SN = Trim(ActiveSheet.Cells(nRow, "A").Value)
        If (SN & "X" <> "X") Then
            If (Not Dict_SN.exists(SN)) Then
                drow = drow + 1
                ActiveSheet.Cells(drow, "C").Value = SN
            End If
        End If
    Next nRow
End SubPaul-----------------------------------------
“Do all the good you can,
By all the means you can,
In all the ways you can,
In all the places you can,
At all the times you can,
To all the people you can,
As long as ever you can.” - John Wesley
----------------------------------------- 

    On Sunday, March 12, 2017 1:23 AM, Sunil Kumar Yadav 
<sk.yadav7...@gmail.com> wrote:
 

 Dear Paul,
I have need your help for this query. Please guide me.
-- 
Sky
"Good, Better, Best!Always listen to your heart, because there lives your 
parents.-- 
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