VB Macro to match names in columns A and B

All,

I need some help in preferably creating a VB Macro or a formula that will match similar spelled names in Columns A and B in my Excel file. The instructions are in easy to read text and visuals on worksheets Step 1 and Step 2.

I am currently using Excel 2003, 2007, and 2010. I will be using this VB Macro at another location on a worksheet that contains 4,000 rows of names in column A and B.

Thank you for your time, hope to hear from you.