Hi,
try this code - I modified it to ignore spaces inside the strings:
Dim list1 As New ArrayList()
Dim list2 As New ArrayList()
Dim activeList As New ArrayList()
list1.Add("this")
list1.Add("That")
list1.Add("Another")
list1.Add("Value")
list1.Add("10070L0022 ")
list1.Add("10070L0023")
list2.Add("Another")
list2.Add("ok")
list2.Add("this")
list2.Add("Hi")
list2.Add("10070L0022")
list2.Add("10070L0023 ")
For Each o As Object In list1
For Each o2 As Object In list2
If DirectCast(o, String).Replace(" ", "") = DirectCast(o2, String).Replace(" ", "") Then
activeList.Add(o)
End If
Next
Next