To find the percentage difference between two numbers, we first need to calculate the absolute difference between them. In this case, the absolute difference between 440 and 500 is 60 (500 - 440 = 60).

Next, we need to find the average of the two numbers. The average of 440 and 500 is (440 + 500) / 2 = 470.

Now, we can calculate the percentage difference by dividing the absolute difference by the average and multiplying by 100. So, the percentage difference between 440 and 500 is (60 / 470) x 100 = 12.77%.

This means that the second number (500) is 12.77% greater than the first number (440).