Das ganz normale vergleichen habe ich hinbekommen, aber das beispiel von A2 != B1 hat mich zum verzweifeln gebracht

    Set objDic1 = CreateObject("scripting.dictionary")
    Set objDic2 = CreateObject("scripting.dictionary")
    
    strCount1 = Cells(Rows.Count, 1).End(xlUp).Row
    strCount2 = Cells(Rows.Count, 2).End(xlUp).Row
    
    
    If PfadName1 = False Then
      Exit Sub
    Else
      If PfadName2 = False Then
        Exit Sub
      Else
      
    'Importieren von Zellen aus Workbook(1) in Dictionary 1
    For i = 1 To strCount1
      If Not objDic1.exists(Cells(i, 1).Value) Then
          objDic1.Add Cells(i, 1).Value, i
      End If
    Next
    
    'Importieren von Zellen aus Workbook(2) in Dictionary 2
    For x = 1 To strCount2
      If Not objDic2.exists(Cells(x, 2).Value) Then
          objDic2.Add Cells(x, 2).Value, x
      End If
    Next
    
    'Abfrage ob in aus WB2 ind Dictionary 1 vorhanden
    For i = 1 To strCount2
      If objDic1.exists(Cells(i, 2).Value) Then
        Cells(i, 2).Interior.ColorIndex = 4
      Else
        Cells(i, 2).Interior.ColorIndex = 3
      End If
    Next
    
    'Abfrage ob in aus WB1 ind Dictionary 2 vorhanden
    For x = 1 To strCount1
      If objDic2.exists(Cells(x, 1).Value) Then
        Cells(x, 1).Interior.ColorIndex = 4
      Else
        Cells(x, 1).Interior.ColorIndex = 3
      End If
    Next
    
    Debug.Print "Spalte 1"
    Debug.Print ""
    For Each key In objDic1.Keys
    Debug.Print key, objDic1(key)
    Next key
    Debug.Print ""
    Debug.Print "Spalte 2"
    Debug.Print ""
    For Each key In objDic2.Keys
    Debug.Print key, objDic2(key)
    Next key
    
      End If
    End If