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DEAR SIR
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X = Application.WorksheetFunction.CountIf(Range("M1:M65536"), "WORK")
If X - 1 >= 0 Then
  
End If
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With Sheets("¤u®Æ")
If .[D6].End(xlDown).Row = .Rows.Count Then MsgBox "µL¸ê®Æ": Exit Sub

X = Application.WorksheetFunction.CountIf(Range("M1:M65536"), "WORK")
If X - 1 >= 0 Then

For Each A In .Range(.[D6], .[D65536].End(xlUp)).SpecialCells(xlCellTypeConstants)
Ar = Split(A, "+")
   For Each C In Ar
      MyStr = C & "," & Left(A.Offset(, 3), 8) & "," & A.Offset(, 8)
      dic1(MyStr) = Split(MyStr, ",")
   Next
Next

ENDIF
End With
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