Sub Удаление_позиций()

    Dim shMat As Worksheet, shIskl As Worksheet, arrMat()
    Dim msg As Long, lr As Long, i As Long
    
    Application.ScreenUpdating = False
    
    Set shMat = Sheets("Материал")
    Set shIskl = Sheets("Исключить")
    
    lr = shMat.Cells(shMat.Rows.Count, "B").End(xlUp).Row
    arrMat() = shMat.Range("A1:B" & lr).Value
    
    For i = UBound(arrMat) To 1 Step -1
        If arrMat(i, 1) = Empty Then
            If WorksheetFunction.CountIf(shIskl.Columns("A"), arrMat(i, 2)) <> 0 Then
                shMat.Rows(i).Delete
                msg = msg + 1
            End If
        End If
    Next
    
    Application.ScreenUpdating = True
    
    MsgBox "Удалено строк: " & msg, vbInformation
    
End Sub