Sub tst()
Dim tempd As Double
Dim cola As Object
Set cola = CreateObject("scripting.dictionary")
cola.CompareMode = vbTextCompare
LastRow = Cells(Rows.Count, "A").End(xlUp).Row
inarr = Range(Cells(1, 1), Cells(LastRow, 2)) ' input data
outarr = Range(Cells(1, 3), Cells(LastRow, 3)) ' output data
For i = 2 To LastRow
outarr(i, 1) = False
If InStr(inarr(i, 1), ",") Then ' check if there is a comma
tempa = Split(inarr(i, 1), ",")
For j = 0 To UBound(tempa)
tempd = tempa(j) ' change string to double
cola(tempd) = 0
Next j
Else
cola(inarr(i, 1)) = 0
End If
If InStr(inarr(i, 2), ",") Then ' check if the is a comma
colb = Split(inarr(i, 2), ",")
For j = 0 To UBound(colb)
tempd = colb(j)
If cola.exists(tempd) Then
outarr(i, 1) = True
Exit For
End If
Next j
Else
tempd = inarr(i, 2)
If cola.exists(tempd) Then
outarr(i, 1) = True
End If
End If
cola.RemoveAll
Next i
Range(Cells(1, 3), Cells(LastRow, 3)) = outarr
End Sub