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Sub LUcase(A As Boolean)
Dim R As Range
Dim R1 As Range
Dim R2 As Range
Dim cell As Range
Dim cell1 As Range

For Each cell In ActiveSheet.UsedRange.Areas
    Set R1 = cell.Resize(, 1)
    Set R2 = cell.Resize(1)
    If A = True Then
        cell = Evaluate("IF(ROW(" & R1.Address & "),iF(COLUMN(" & _
            R2.Address & "),upper(" & cell.Address & ")))")
    Else
        cell = Evaluate("IF(ROW(" & R1.Address & "),iF(COLUMN(" & _
            R2.Address & "),lower(" & cell.Address & ")))")
    End If
Next cell
End Sub

Sub test()
Static A As Boolean
LUcase A
A = Not A
End Sub

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