Option Explicit
Sub Test()
Dim wks1 As Excel.Worksheet
Dim wks2 As Excel.Worksheet
Dim rngResult As Excel.Range
Dim i As Long
Set wks1 = ActiveWorkbook.Worksheets("Sheet1")
Set wks2 = ActiveWorkbook.Worksheets("Sheet2")
For i = 1 To wks1.Cells(wks1.Rows.Count, 1).End(xlUp).Row
If wks1.Cells(i, 1).Text <> "" Then
With wks2.Columns(3)
Set rngResult = .Find(What:=wks1.Cells(i, 1).Text, _
LookIn:=xlValues, _
LookAt:=xlWhole)
Do Until rngResult Is Nothing
rngResult.EntireRow.Delete
Set rngResult = .FindNext()
Loop
End With
End If
Next
End Sub