você pode tentar essa implementação da função soundex para comparar as duas colunas:
Function Soundex(Surname As String) As String
' Developed by Richard J. Yanco
' This function follows the Soundex rules given at
' http://home.utah-inter.net/kinsearch/Soundex.html
Dim Result As String, c As String * 1
Dim Location As Integer
Surname = UCase(Surname)
If Surname = "" Then
Soundex = ""
Exit Function
End If
' First character must be a letter
If Asc(Left(Surname, 1)) < 65 Or Asc(Left(Surname, 1)) > 90 Then
Soundex = ""
Exit Function
Else
' St. is converted to Saint
If Left(Surname, 3) = "ST." Then
Surname = "SAINT" & Mid(Surname, 4)
End If
' Convert to Soundex: letters to their appropriate digit,
' A,E,I,O,U,Y ("slash letters") to slashes
' H,W, and everything else to zero-length string
Result = Left(Surname, 1)
For Location = 2 To Len(Surname)
Result = Result & SoundexCategory(Mid(Surname, Location, 1))
Next Location
' Remove double letters
Location = 2
Do While Location < Len(Result)
If Mid(Result, Location, 1) = Mid(Result, Location + 1, 1) Then
Result = Left(Result, Location) & Mid(Result, Location + 2)
Else
Location = Location + 1
End If
Loop
' If SoundexCategory of 1st letter equals 2nd character, remove 2nd character
If SoundexCategory(Left(Result, 1)) = Mid(Result, 2, 1) Then
Result = Left(Result, 1) & Mid(Result, 3)
End If
' Remove slashes
For Location = 2 To Len(Result)
If Mid(Result, Location, 1) = "/" Then
Result = Left(Result, Location - 1) & Mid(Result, Location + 1)
End If
Next
' Trim or pad with zeroes as necessary
Select Case Len(Result)
Case 4
Soundex = Result
Case Is < 4
Soundex = Result & String(4 - Len(Result), "0")
Case Is > 4
Soundex = Left(Result, 4)
End Select
End If
End Function
Private Function SoundexCategory(c) As String
' Returns a Soundex code for a letter
Select Case True
Case c Like "[AEIOUY]"
SoundexCategory = "/"
Case c Like "[BPFV]"
SoundexCategory = "1"
Case c Like "[CSKGJQXZ]"
SoundexCategory = "2"
Case c Like "[DT]"
SoundexCategory = "3"
Case c = "L"
SoundexCategory = "4"
Case c Like "[MN]"
SoundexCategory = "5"
Case c = "R"
SoundexCategory = "6"
Case Else 'This includes H and W, spaces, punctuation, etc.
SoundexCategory = ""
End Select
End Function
em seguida, basta comparar = soundex (a1) = soundex (d1), isso resulta em verdade para Porto Rico e Porto Rico (EUA), a partir daí você pode filtrar com base nesta comparação.