First, we’ll use the Delivery Report to generate two queries, one for who opened the email, and one for who received the email. 

1.    Click Reports
2.    Click eTapestry Standard Reports
3.    Click Delivery Report
4.    Click the Mailing ID that corresponds with the email
5.    Click the number next to Successes
6.    Scroll to the bottom of the page
7.    Select a query category
8.    Fill in a name for the query
9.    Click Create (query 1)
10.    Click back to go back to the Mailing ID page
11.    Click Tracked Opens
12.    Scroll to the bottom of the page
13.    Select a query category
14.    Fill in a name for the query
15.    Click Create (query 2)

Then, we’ll create a compound query. This will subtract those that opened the email from the all of the successful emails to return those that received it but didn't open the email.
1.    Click Queries
2.    Click Manage Queries
3.    Select a category that you want to store this query in 
4.    Select New Compound Query under the tasks menu
5.    Name the query Email Addresses that did not open email
6.    Set the Data Return Type to Account
7.    Under Combine the Queries Subtract
8.    For Query 1 choose Successful Emails
9.    For Query 2 choose Opened Emails
10.    Click Save and Preview