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Sub TEST()
Dim A As Range, B As Range, T$
[B:B].ClearContents: Set B = [B1]
For Each A In Range([A1], [A65536].End(xlUp)(2))
¡@¡@If A <> "" Then T = T & A
¡@¡@If A = "" And T <> "" Then B = T: Set B = B(2): T = ""
Next
End Sub

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http://blog.xuite.net/hcm19522/twblog/405374105

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