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I have a sheet in excel with three rows and three columns. I am looking for a formula in excel to find if the letters in first row exists in two other rows (each cell has two letters). For example this is my data:

    A |  B |  C
------+----+---
1. MN | MM | HO
2. NN | KM | JJ
3. LM | MM | KO

I want to have a formula to return number of cells that are not match for each row, in column D and highlight the cells in row 2 and/or three that not exists in row one.

For example in my data: The string in C1 is HO and we have O in C3 but we don't have H in C2. But for two other columns (A & B), one letter of row A1 (MN) is in row A2 (NN) and the other one in A3 (LM), so row 2 column C should highlighted in red and number of mismatch should be 1 in row2 column D.

Comparisons are made individually in each column and the sum of the cells that highlighted in red is written in column D of the corresponding row.

Any help would be greatly appreciated Thanks in advance for your help.

HN265
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