بهد اذن اخي ياسر 
 
	جرب هذا الملف بواسطة هذا الكود
 
Sub tarhil_unique_items()
Dim Sh1, Sh2, Sh3 As Worksheet
Dim lr1, lr2, lr3, k As Integer
k = 1
Set Sh1 = Sheets("sheet1"): Set Sh2 = Sheets("sheet2"): Set Sh3 = Sheets("sheet3")
    lr1 = Sh1.Cells(Rows.Count, 1).End(3).Row
    lr2 = Sh2.Cells(Rows.Count, 1).End(3).Row
    lr3 = Sh3.Cells(Rows.Count, 1).End(3).Row + 1
  Sh3.Range("a1:a" & lr3).ClearContents
    For i = 1 To lr1
      x = Application.WorksheetFunction.CountIf(Sh1.Range("a1:a" & i), Sh1.Cells(i, 1))
         If x = 1 Then
               Sh3.Cells(k, 1) = Sh1.Cells(i, 1): k = k + 1
         End If
    Next
     For i = 1 To lr2
       
         y = Application.WorksheetFunction.CountIf(Sh3.Range("a1:a" & 100), Sh2.Cells(i, 1))
           If y = 0 Then
               Sh3.Cells(k, 1) = Sh2.Cells(i, 1): k = k + 1
           End If
    
     Next
End Sub
	 
 
tarhil_from_multi_sheets.rar