Sub PartialStringMachUsingLoop()

    Dim y As Long, x As Integer 'S1
        Dim j As Long, i As Integer ' Sh2
        j = Sheets("Sh2").Cells(Rows.Count, 1).End(xlUp).Row
        y = Sheets("S1").Cells(Rows.Count, 1).End(xlUp).Row
                For i = 1 To j 'Sh2
                For x = 1 To y ' S1
                    If UCase(Sheets("Sh2").Cells(i, 1).Value) = UCase(Sheets("S1").Cells(x, 1).Value) Then
                        Sheets("S1").Cells(x, 1).Interior.ColorIndex = 3
                    End If
                Next x
                Next i
End Sub
StringMatch.PNG

-------
if Sht2 values = S1 values then i need to highlight S1 values, here i am missing partial string for "Inventory Allowance".
-----