How about this.

Sort the data in each cell in each column. Then compare those sorted cells.

I'd insert two new columns that would hold that sorted string.
(say C and D)

then put a formula like:
=sortthecell(a1)
in C1 and drag down

=sortthecell(b1)
in D1 and drag down

But now you'll need something that will actually sort the contents of the cell.

Depending on your version of excel, you can use this:
(for xl2k or higher):

Option Explicit
Function SortTheCell(rng As Range) As String

Dim mySplit As Variant
Dim Temp As String
Dim iCtr As Long
Dim jCtr As Long
Dim myStr As String

Set rng = rng(1)
mySplit = Split(rng.Value, " ")

For iCtr = LBound(mySplit) To UBound(mySplit) - 1
For jCtr = iCtr + 1 To UBound(mySplit)
If LCase(mySplit(iCtr)) LCase(mySplit(jCtr)) Then
Temp = mySplit(iCtr)
mySplit(iCtr) = mySplit(jCtr)
mySplit(jCtr) = Temp
End If
Next jCtr
Next iCtr

SortTheCell = Join(mySplit, " ")

End Function

or both these (xl97):

Option Explicit
Function SortTheCell(rng As Range) As String

Dim mySplit As Variant
Dim Temp As String
Dim iCtr As Long
Dim jCtr As Long
Dim myStr As String

Set rng = rng(1)
mySplit = Split97(rng.Value, " ")

For iCtr = LBound(mySplit) To UBound(mySplit) - 1
For jCtr = iCtr + 1 To UBound(mySplit)
If LCase(mySplit(iCtr)) LCase(mySplit(jCtr)) Then
Temp = mySplit(iCtr)
mySplit(iCtr) = mySplit(jCtr)
mySplit(jCtr) = Temp
End If
Next jCtr
Next iCtr

myStr = ""
For iCtr = LBound(mySplit) To UBound(mySplit)
myStr = myStr & " " & mySplit(iCtr)
Next iCtr
SortTheCell = Mid(myStr, 2)

End Function
'from Tom Ogilvy
Function Split97(sStr As String, sdelim As String) As Variant
Split97 = Evaluate("{""" & _
Application.Substitute(sStr, sdelim, """,""") & """}")
End Function

==========
If you're new to macros, you may want to read David McRitchie's intro at:
http://www.mvps.org/dmcritchie/excel/getstarted.htm

Short course:

Open your workbook.
Hit alt-f11 to get to the VBE (where macros/UDF's live)
hit ctrl-R to view the project explorer
Find your workbook.
should look like: VBAProject (yourfilename.xls)

right click on the project name
Insert, then Module
You should see the code window pop up on the right hand side

Paste the code in there.

Now go back to excel.
Into a test cell and type:
=sortthecell(a1)

========
After you have these two helper columns of sorted values, you can use some of
the techniques at Chip Pearson's to find your duplicates:

http://www.cpearson.com/excel/duplicat.htm

LEsa wrote:

Column A has Bob Fred Tom
Column B has Tom Bob Fred

I would like to match and identify someway

Column A has Bobby Fred Tom
Column B has Fred Tom Bob
That is not a match

I use vlookup to get exact matches. How to get matches if word order is
different?

--

Dave Peterson