Excel Find and Replace Macro.

Hi,
I posted earlier but have looked at my problem again and managed get it so I need a simpler macro. I have two columns of data which I would like to match. I am looking for a macro that looks at a cell in column b, searches for the content of the cell in column a, and then replaces the matches in column a with values from a new column, column c. I will attach my specific excel file as well. In the file, the column "S" is the "a' column, which should be replaced. The column w is the search column, the phrases to search for, and the column v contains the matching phrases that should replace column s.

However, there is another problem. Column a will return matches that I do not want changed. Manhattan, for example, refers to manhattan, ny in column a, and manhattan, kansas, in column b and c. I also have two columns with the states that the areas are in. Is it possible to insert a qualifier that says only execute the find and replace function if the state in the same row as the found cell matches the one that is in the searching and replacing cell row?

Any help or referals on where to find such a macro would be appreciated.
Will

attachment, this is just a sample of what my file looks like, it is too big to upload.