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Consider that there are N users on a platform. Every user adds items that they like on their profile. These items have static attributes that describe the product.

User A:

Row   | Attribute a | Attribute b | Attribute c

Item 1|    0.593    |    0.7852   |   0.484

Item 2|    0.18     |    0.96     |   0.05

Item 3|    0.423    |    0.886    |   0.156



User B:

Row   | Attribute a | Attribute b | Attribute c

Item 7|    0.228    |    0.148    |   0.658

Item 8|    0.785    |    0.33     |   0.887

Item 9|    0.569    |    0.994    |   0.374 

User A has a list of items that he/she likes. Same goes with User B... User N. The items in the profiles of different users might or might not be the same but the items describe the User's taste for that particular item.

Goal

What I want to do is, match a User with another User if they have a similar taste in picking items. I don't understand how to achieve this. Any help is appreciated!

Well you could try unsupervised clustering. You may want to leave out the user and item label to start. Depending on how much data you have and guesses at how many "categories" you might end up with you can use K-means or Mean sift clustering. The idea would be you let the similarities be worked out so that you group the items together and give you the "Categories" and there for the similar items. Then you can use the model for any future.
After you have done this you can introduce the User labels and item labels to build the similarity at the User level.

A next step in exploration, depending on the item and attributes, might be reducing the attributes to the average of each item so that one user has averages of each attribute for all items and then use that data. Then you then averages to cluster in terms of types of "user"

Both ways would assume the attributes for each item is very similar the attributes to the others items. eg

    item  | sweetness   |   acidity   |  bitterness

    orange|    0.593    |    0.7852   |   0.484

    banana|    0.18     |    0.96     |   0.05

    apple |    0.423    |    0.886    |   0.156

Or you can just do direct numerical comparison between users so that you calculate something like statistical entropy between the two across all items per attribute, average for all attributes, and set a range so that if in a certain range they are considered similar or different.

Hope this helps!

You can perform clustering of your customers based on a distance function.
Definition might look like this:

1. First, calculate euclidean distances between the first item of the first customer's basket and all of the items in the second customer's basket.


2. Then find out, what is the closest item from second customer's basket (minimum euclidean distance).


3. Perform the same operation for each item in first customer's basket.


4. Calculate mean of the minimum distances.


5. Do the same for the second customer.


6. Take maximum of means from the first and the second customer.

Is there a reason why you are not using a content-based recommender system? You can use a recommender to "group" users together and once they are grouped, you can introduce members to each other. I guess I don't understand why you are trying to re-invent the wheel on this one - a recommender can get you to where you want to be.