Thank you for responses Claus Busch and Ron Rosenfeld - I appreciate it.

I could get the result. However, my analysis requires one more higher level than previouusly mentioned - Sample provided below.

ColumnA ColumnB ColumnC ColumnD
command City command command
exc City axisid excel
Command Town myer prop command 1
myer plc Suburb sports metrics myer prop
axis pty State excel axisid
pivot Country toblerone pivott table
toble State pivott table toblerone
chair p/l City 6 chair 6 chair
chair loop CIty command 1 6 chair
ex myer prop State myer prop
super sports chair Country sports metrics
500 electrics State -
SM co City Sports metrics
sports chair 6 country 6 chair

I have Column A as company names, with coreesponding locations of those companies in Column B. Column C is the text I want to match against Column A. When there are similarirties in Column A, the search should then extend to Column B, and corresponding match among the Column c, should be mentioned in Column D, which is the output.

I would like this to be as an excel formula, than as a VB coding.

Thanks guys.