PS.我有改寫您原來的程式碼
If Target.Count > 1 Then Exit Sub
If targe.address <> "A1" or "B1" Then Exit sub <-----似乎不能直接這樣 加 OR
If Target = "某值" Then [A2:A2] = "" Else [A2:A2].FormulaR1C1 = "某公式"
If Target = "某值" Then [B2:B2] = "" Else [B2:B2].FormulaR1C1 = "某公式"