Cross Reference 2 Xls spreadsheets and remove people in one from another

General information for the business: Customer list & consult list
Description of excel work: Hi have 2 spreadsheets
One has people that came for a consult
one has people that went ahead with treatment
I would like a single spreadsheet creating showing those that did not go ahead with treatment
There may be some mild spelling issues on some names but not many
Extra notes:

There are 139 people in the "Accepted treatment list"
and about 400 in the other list