Hi @HELZMOTH_BJ
Try this code:
For Each excel1Row As DataRow In dt_Excel1.Rows
Dim matchedRow As DataRow = dt_Excel2.AsEnumerable().Where(Function(r) r("Employee Name").ToString().Trim().ToLower() = excel1Row("Requestor name").ToString().Trim().ToLower()).FirstOrDefault()
If matchedRow IsNot Nothing Then
Dim totalValues As String() = excel1Row("Total").ToString().Split(","c)
If totalValues.Length > 0 Then
If excel1Row("Category").ToString().Contains("Light", StringComparison.OrdinalIgnoreCase) Then
For Each value As String In totalValues
If Not String.IsNullOrEmpty(matchedRow("Light").ToString()) Then
matchedRow("Light") = matchedRow("Light").ToString() & ", " & value.Trim()
Else
matchedRow("Light") = value.Trim()
End If
Next
End If
If excel1Row("Category").ToString().Contains("Internet", StringComparison.OrdinalIgnoreCase) Then
For Each value As String In totalValues
If Not String.IsNullOrEmpty(matchedRow("Internet").ToString()) Then
matchedRow("Internet") = matchedRow("Internet").ToString() & ", " & value.Trim()
Else
matchedRow("Internet") = value.Trim()
End If
Next
End If
End If
End If
Next

