参考代码
For Each dr As DataRow In DataTables("表a").Select("第二列 is not null")
Dim ary As String() = dr("第二列").split(",")
If array.Indexof(ary, dr("第一列")) >= 0 Then
msgbox("存在")
Dim str As String = ""
For Each s As String In ary
If s <> dr("第一列") Then str &= s & ","
Next
dr("第二列") = str.trim(",")
End If
Next