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1. Sub ex()
   
2. Set d = CreateObject("Scripting.Dictionary")
   
3. For Each a In Range([A1], [A1].End(xlDown))
   
4.    d(a.Value) = a.Offset(, 1)
   
5. Next
   
6. For Each a In Range([C1], [C1].End(xlDown))
   
7.    If d(Left(a, 8)) = "" Then
   
8.    a.Offset(, 1) = "X"
   
9.    Else
   
10.    a.Offset(, 1) = Replace(a, Left(a, 8), d(Left(a, 8)))
    
11.    End If
    
12. Next
    
13. End Sub

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=IF(COUNTIF(A:A,LEFT(C1,8))=0,"X",SUBSTITUTE(C1,LEFT(C1,8),VLOOKUP(LEFT(C1,8),$A$1:$B$11,2,0)))
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