- Sub test()
 
 - Dim dic As Object, data, i%
 
 -     Set dic = CreateObject("scripting.dictionary")
 
 -     data = Range(Cells(1, 1), Cells(1, 2).End(4))
 
 -     For i = 1 To UBound(data)
 
 -         If Not dic.exists(data(i, 1)) Then
 
 -             dic.Add data(i, 1), data(i, 2)
 
 -         Else
 
 -         If InStr(dic(data(i, 1)), data(i, 2)) = 0 Then
 
 -             dic(data(i, 1)) = dic(data(i, 1)) & " , " & data(i, 2)
 
 -         End If
 
 -         End If
 
 -     Next
 
 -     Cells(1, 3).Resize(dic.Count, 1) = Application.Transpose(dic.keys)
 
 -     Cells(1, 4).Resize(dic.Count, 1) = Application.Transpose(dic.items)
 
 -     Columns(4).TextToColumns Destination:=Cells(1, 4), OtherChar:=" , "
 
 -    Cells.Columns.AutoFit
 
 -     Set dic = Nothing
 
 - End Sub
 
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