You need to apply TRIM to your values in column A, as some have leading spaces, double spaces etc. Also, the descriptions in column D need to be exactly the same as those used in column A in order to get an exact match - for example, you have "Mutt & Jeff Sausage" in column A and "M&J Sausage " in column D, so these will not be seen as the same by Excel. Once you have cleared that up, you should be able to use a formula like this in C2:
Formula:
=B2-IFERROR(VLOOKUP(A2,D:E,2,0),0)
which can then be copied down.
Hope this helps.
Pete
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