In this paper, due to the Borel lemma and Clunie lemma, we will deduce the relationship between an entire function f of hyper-order less than 1 and its n-th difference operator ∆ n c f (z) if they share a finite set and f has a Borel exceptional value 0, where the set consists of two entire functions of smaller orders. Moreover, the exact form of f is given and an example is provided to show the sharpness of the condition.