If I have two coloumns, Coloumn A with some company names, and another
coloumn B with company names some of them are simillar to that of coloumn A
and the others are different . Simillar Company names in the coloumns A & B
are not alligned or not in the same row position.

How can I find out the different country names that coloumn B have and have
them in coloumn A , starting from the last value in coloumn A using VB code ?