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If I understand correctly, you want to simply look up all the data in list #2 to find a match on list #1, then remove that record?
A slightly inefficient method would be to use a single Excel workbook, then place list #1 in one sheet (tab) and sheet two in another. Give the data in sheet a range name and then using @vlookup in an adjacent empty cell on the first line of list #1 to perform a lookup. Se the condition that if a Match is found, then insert "Y" into that cell.
At that point, drag the vlookup formula down the column to apply it to all records in the first list. Then you can simply sort the list #1 by the vlookup column, and highlight/delete all the ones with a "Y" on them.
Someone else can likely provide a more efficient method, but this should work if you have exact match records. Use F1 inside Excel for help on using the vlookup function or a simple Google query will show you all sorts of usage examples.
ETA: see? I knew someone else would post something more efficient :D
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