Sub torrents()
Dim Cl As Range
Dim Ky As Variant
With CreateObject("scripting.dictionary")
For Each Cl In Range("A2", Range("A" & Rows.Count).End(xlUp))
.Item(Cl.Value) = False
Next Cl
For Each Cl In Range("C2", Range("C" & Rows.Count).End(xlUp))
If .Exists(Cl.Value) Then .Item(Cl.Value) = True
Next Cl
For Each Ky In .Keys
If .Item(Ky) Then
Range("G" & Rows.Count).End(xlUp).Offset(1).Value = Ky
Else
Range("E" & Rows.Count).End(xlUp).Offset(1).Value = Ky
End If
Next Ky
End With
End Sub