It gets complicated pretty quick. The new formula is in E1. Note that in my sample sheet, Sears Co in A3 no longer matches Sears in B1. This is also true about easy2understandexcel's formula. That will never match if the name in column A is longer than the name in column B. But maybe that's OK with your data. You need to evaluate both versions.
| A | B | C | D | E |
---|
Staples | Sears | | | | |
Office Max | Staples Co | | | | |
Sears Co | JC Penney's | | | | |
Home Depot | Lowe's | | | | |
Jackson's | Home Depot | | | | |
McDonald's | | | | | |
| | | | | |
| | | | | |
| | | | | |
| | | | | |
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