Sub EstraiNuovi()
Dim ur As Long
Dim lr As Long
Dim rng As Range
Dim rng1 As Range
Dim cel As Range
ur = Sheets("Programma").Cells(Rows.Count, "M").End(xlUp).Row
Set rng = Sheets("Programma").Range("M2:M" & ur)
For Each cel In rng
lr = Sheets("Master").Cells(Rows.Count, "M").End(xlUp).Row
With Sheets("Master").Range("M:M")
Set rng1 = .Find(What:=cel.Value, _
After:=.Cells(.Cells.Count), _
LookIn:=xlValues, _
LookAt:=xlWhole, _
SearchOrder:=xlByRows, _
SearchDirection:=xlNext, _
MatchCase:=False)
If Not rng1 Is Nothing Then
Else
cel.EntireRow.Copy Destination:=Sheets("Master").Cells(lr + 1, 1)
End If
End With
Next cel
End Sub