kinsey
Sub   拆分() 
        Dim   c   As   Range 
        For   Each   c   In   ActiveSheet.UsedRange.Cells 
                If   c.MergeCells   Then 
                        c.Select 
                        c.UnMerge 
                        Selection.Value   =   c.Value 
                End   If 
        Next   c 
End   Sub 

宏如上所示。转载自http://www.poluoluo.com/zt/201105/130553.html

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