Hi All,

Here is a method to extract the range difference.

Code:
Option Explicit

Function RangeDifference(ByRef ActualRange As Range, MinusRange As Range) As Range
    
    '// Author          : Krishnakumar
    '// Created on      : 08-Feb-2012
    
    Dim rngTemp         As Range
    Dim wksOriginal     As Worksheet
    Dim wksTemp         As Worksheet
    Dim lngSU           As Long
    
    With Application
        lngSU = .ScreenUpdating
        .ScreenUpdating = False
        .DisplayAlerts = False
        .EnableEvents = False
    End With
    
    Set wksOriginal = ActualRange.Parent
    Set wksTemp = Worksheets.Add
    
    Set rngTemp = wksTemp.Range(ActualRange.Address)
    rngTemp.Value = "z"
    
    wksTemp.Range(MinusRange.Address).Clear
    On Error Resume Next
    Set RangeDifference = wksOriginal.Range(rngTemp.SpecialCells(xlConstants).Address)
    
    wksTemp.Delete
    
    With Application
        .ScreenUpdating = lngSU
        .EnableEvents = True
        .DisplayAlerts = True
    End With
    
End Function