Sub Check_S1_In_S2()
Dim oWS1 As Worksheet
Dim oWS2 As Worksheet
Set oWS1 = Sheets(1)
Set oWS2 = Sheets(2)
Dim oCEll
Dim oRng As Range
For Each oCEll In oWS1.Range("L3:L100")
    If Len(oCEll.Value) <> 0 Then
        Set oRng = oWS2.Range("B3:B100").Cells.Find(what:=oCEll.Value, lookat:=xlWhole, LookIn:=xlValues)
        If Not oRng Is Nothing Then
                oWS1.Range(Cells(oCEll.Row, 1), Cells(oCEll.Row, 12)).Interior.ColorIndex = 36
        End If
    End If
Next oCEll
End Sub