A method and a multi-directional attribute matching system (MAMS) determining a degree of match between item profiles with respective attributes possessed (AP) and respective attributes needed (AN) of varying credibility and varying importance are provided. The MAMS receives an attributes possessed list including the AP and an attributes needed list including the AN, from a predefined attribute list database. The AP and the AN have parent attributes or hierarchical sub-attributes. The MAMS merges multiple occurrences of AP and inputs to the attributes possessed list. The MAMS generates a matched attribute list for a side by matching the AP in an item profile with the AN in an item profile of another item by matching the AP with the AN. The MAMS computes a raw score and an attribute match score for each side using match formulae and computes a final score of the multi-directional match between the item profiles.