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  ·í$q$5="A"®É
   Range ±q d7:d146
   Àx¦s®æ d7:d10 --¦X¨Ö  d11:d14  --¦X¨Ö  d15:d18 --¦X¨Ö  ¥H¦¹Ãþ±À¦Ü d146
§_«h  Àx¦s®æ d7:d8 --¦X¨Ö  d9:d10 --¦X¨Ö  d11:d12 --¦X¨Ö ¥H¦¹Ãþ±À¦Ü d146

¦^´_ 3# jim
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Application.ScreenUpdating = False
Application.DisplayAlerts = False

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¦^´_ 2# Hsieh
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¦^´_ 1# jim
  1. Sub ex()
  2. k = IIf([Q5] = "A", 4, 2)
  3. [D7:D146].UnMerge
  4. r = 7
  5. Do Until r >= 146
  6. Cells(r, 4).Resize(k, 1).Merge
  7. r = r + k
  8. Loop
  9. End Sub
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