nop the second list has more cells than the first oneAnd wouldn't sorting each of the columns get that result?
=INDEX($A$1:$A$100,MIN(IF((LEFT(SUBSTITUTE($A$1:$A$100," ",REPT(" ",50)),50)=LEFT(SUBSTITUTE(B1," ",REPT(" ",50)),50)),ROW($A$1:$A$100),"")))
=B1
Try in D1:
To be confirmed by Contr-Shift-Enter, nor Enter aloneExcel Formula:=INDEX($A$1:$A$100,MIN(IF((LEFT(SUBSTITUTE($A$1:$A$100," ",REPT(" ",50)),50)=LEFT(SUBSTITUTE(B1," ",REPT(" ",50)),50)),ROW($A$1:$A$100),"")))
This assume a max of 100 items in column A; adapt those $100 to higher value, in case that 100 is not enough
In E1, of course:
=B1
=IFERROR(INDEX($A$1:$A$100,IF(MIN(IF((LEFT(SUBSTITUTE($A$1:$A$100," ",REPT(" ",50)),50)=LEFT(SUBSTITUTE(B1," ",REPT(" ",50)),50)),ROW($A$1:$A$100),""))=0,-1,MIN(IF((LEFT(SUBSTITUTE($A$1:$A$100," ",REPT(" ",50)),50)=LEFT(SUBSTITUTE(B1," ",REPT(" ",50)),50)),ROW($A$1:$A$100),"")))),"")