' Вот декларация для моих наборов данных
Dim rs As New ADODB.Recordset
Dim rs2 As New ADODB.Recordset

SELECT поле_которое_сравниваю FROM табл_источник_rs WHERE rs.поле_которое_сравниваю NOT IN (SELECT табл_источник_rs2.поле_которое_сравниваю FROM табл_источник_rs2) 

For j = 1 To rs2_count
  For i = 1 To rs_count
    If rs2.Fields <> rs2.Fields Then rs3.AddNew !ls = fl(0) Else i = i + 1
  Next
  j = j + 1
Next

SELECT Customers.CustomerID
FROM Customers
IN "C:\DBASE\DATA\SALES" "dBASE IV;"
WHERE Customers.CustomerID Like "A*"

'Встаем на первую запись
rs.MoveFirst
rs2.MoveFirst
'Счетчик найденных
ass = 0
'Цикл поиска
Do Until (rs2.EOF)
    Find_result = False
    rs.MoveFirst
    Do Until (rs.EOF)
        If rs2("n_ls") = rs("n_ls") Then
           Find_result = True
        End If
        rs.MoveNext
    Loop
 If Find_result = False Then
   Debug.Print "Найдено: " & rs2("n_ls")
   ass = ass + 1
 End If
 rs2.MoveNext
Loop
Debug.Print "Всего RS: " & ass - 1

rs.Find "n_ls=" & rs2("n_ls")
Find_result = Not rs.EOF

'Встаем на первую запись
rs.MoveFirst
rs2.MoveFirst
'Счетчик найденных
ass = 0
'Цикл поиска
Do Until (rs2.EOF)
    Find_result = False
    rs.MoveFirst
    rs.Find "n_ls=" & rs2("n_ls")
    Find_result = Not rs.EOF
 If Find_result = False Then
   Debug.Print "Найдено: " & rs2("n_ls")
   ass = ass + 1
 End If
 rs2.MoveNext
Loop
Debug.Print "Всего RS: " & ass - 1