There are many ways to calculate similarity of two items, but for a straightforward method, take a look at the Jaccard Coefficient.
http://en.wikipedia.org/wiki/Jaccard_index
Which is: J(a,b) = intersection(a,b)/union(a,b)
So lets say you want to compute the coefficient of two items:
Item A, which has the tags "books, school, pencil, textbook, reading"
Item B, which has the tags "books, reading, autobiography"
intersection(A,B) = books, reading
union(A,B) = books, school, pencil, textbook, reading, autobiography
so J(a,b) = 2/6 = .333
So the most related item to A would be the item which results in the highest Jaccard Coefficient when paired with A.
与恶龙缠斗过久,自身亦成为恶龙;凝视深渊过久,深渊将回以凝视…