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1. Sub ex()
   
2. Set ³Q­¼¼Æ = [J4:M4]
   
3. Set ­¿¼Æ = [J5:M5]
   
4. ActiveSheet.UsedRange.Offset(­¿¼Æ.Row, 0).ClearContents '²M°£
   
5. n = Val(Join(Application.Transpose(Application.Transpose(³Q­¼¼Æ)), ""))
   
6. m = Val(Join(Application.Transpose(Application.Transpose(­¿¼Æ)), ""))
   
7. k = ³Q­¼¼Æ.Column + ³Q­¼¼Æ.Count - 1: r = ­¿¼Æ.Row + 1
   
8. Do While IsNumeric(Cells(5, k)) And Cells(5, k) <> ""
   
9. s = n * Cells(5, k)
   
10.    For i = Len(s) To 1 Step -1
    
11.       Cells(r, k - (Len(s) - i)) = Val(Mid(s, i, 1))
    
12.    Next
    
13.    r = r + 1
    
14.    k = k - 1
    
15. Loop
    
16. For i = Len(n * m) To 1 Step -1
    
17.       Cells(r, 13 - (Len(n * m) - i)) = Val(Mid(n * m, i, 1))
    
18. Next
    
19. End Sub

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