Checking for duplicates to create a third worksheet

[maxebi]

Thanks for your help.
I have two worksheets, 1st 'Rooster' and 2nd 'Paid' and I want to create a third worksheet 'Unpaid'. The first worksheet has a list of the complete rooster. The second worksheet has a list of who Paid. I need to compare the two worksheets and on the third worksheet list only the names who have not paid.

EX:
1st worksheet Rooster columns B
Sam
Ed
Dave
Sue
Mary
Bart

2nd worksheet Paid column B
Ed
Sue
Mary
Bart

What I need: Rresults 3rd worksheet Unpaid column B
Sam
Dave

The rooster list has over 200 names
Thanks for your help.

[beaunydal]

This xl2003 array formula will handle up to 400 names...

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Being an array formula it must be entered using the Ctrl+Shift+Enter combination.
See attached doc.