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     こんなのでは? 
 
Sub Test() 
   
'  Dim i As Integer, k As Integer 
  Dim i As Long, k As Long 
  Dim LstR1 As Long, LstR2 As Long, Bk1 As Workbook, Bk2 As Workbook 
  
  Set Bk1 = ThisWorkbook 
  Set Bk2 = Workbooks.Open(ThisWorkbook.Path & "\Book2.xlsx") 
   
  With Bk1.Worksheets("sheet1") 
    LstR1 = .Cells(Rows.Count, 1).End(xlUp).Row 
    LstR2 = Bk2.Sheets("sheet1").Cells(Rows.Count, 1).End(xlUp).Row 
'    For k = 1 To LstR1 
'      For i = 1 To LstR2 
'        If .Cells(k, 1).Value <> Bk2.Sheets("sheet1").Cells(i, 1).Value Then 
'          Exit For 
'        End If 
'      Next i 
'    Next k 
'    If k > LstR2 Then 
'      Bk2.Sheets("sheet1").Cells(i, 1).Copy .Cells(Rows.Count, 1).End(xlUp).Offset(1) 
'    End If 
    For i = 1 To LstR2 
      For k = 1 To LstR1 
        If .Cells(k, 1).Value = Bk2.Sheets("sheet1").Cells(i, 1).Value Then 
          Exit For 
        End If 
      Next k 
      If k > LstR1 Then 
        Bk2.Sheets("sheet1").Cells(i, 1).Copy .Cells(Rows.Count, 1).End(xlUp).Offset(1) 
      End If 
    Next i 
  End With 
   
  Bk2.Close True 
  Bk1.Save 
  
End Sub 
 
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