Hi Steve. Give this a shot.
Sub newEntry()
Dim searchRange As Range, r As Range
Dim searchSht As Worksheet
Dim valSheet As Worksheet
Dim placementSheet As Worksheet
Dim valRange As Range
Dim uVal As Collection, u As Variant
Set searchSht = Sheets("Sheet1")
Set valSheet = Sheets("Sheet2")
Set placementSheet = Sheets("Sheet3")
Set valRange = valSheet.Range _
(valSheet.Cells(2, 1), _
valSheet.Cells(valSheet.Rows.Count, 1) _
.End(xlUp))
Set searchRange = searchSht.Range _
(searchSht.Cells(2, 1), _
searchSht.Cells(searchSht.Rows.Count, 1) _
.End(xlUp))
Set uVal = New Collection
For Each r In valRange
If valSheet.Cells(r.Row, 27) > 0 And _
WorksheetFunction.CountIf(searchRange, _
r.Text) = 0 Then
On Error Resume Next
uVal.Add r.Text, CStr(r.Text)
On Error GoTo 0
End If
Next r
With placementSheet
.Cells.ClearContents
.Cells(1, 1).Value = "Unique New"
For Each u In uVal
.Cells(.Rows.Count, 1) _
.End(xlUp).Offset(1, 0).Value = u
Next u
End With
Set searchSht = Nothing
Set valSheet = Nothing
Set placementSheet = Nothing
Set valRange = Nothing
Set searchRange = Nothing
Set uVal = Nothing
End Sub