比如    B          C

           1          1

            21        21

先把原先B列的字符复制一串到C列，然后1行对比多行，逐行对比

例子：假设有300列

Sub ss()

 Dim i As Integer, b As Integer

    

       For i = 1 To 300

             For b = 1 To 300

                If (InStr(Cells(b, "B"), Cells(i, "C")) Or InStr(Cells(i, "B"), Cells(b, "C"))) And (Cells(b, "B") <> Cells(i, "C")) Then

                    Cells(b, "J") = 1

                End If

         Next

    Next

End Sub