Given your example, there are no exact matches.

I would suggest this as a solution, =IFERROR(OR(VLOOKUP(A2,Sheet2!$A$2:$C$4,3,FALSE),VLOOKUP(A2,Sheet2!$B$2:$C$4,2,FALSE)),"")
but it will fail because your item in sheet 2 cell B3 has the extra information Disc which Excel does not consider a match for the information in cell A3 in Sheet 1.