Sub Li()
Dim r As Range, t As Range, c As Range
  On Error Resume Next
  Set r = Range(Selection.Address).SpecialCells(xlCellTypeFormulas, xlNumbers)
  If Err Then GoTo 1
  For Each c In r
    If c.DirectPrecedents.Count = 0 Then
      If Not t Is Nothing Then Set t = Union(t, c) Else Set t = c
    End If
  Next
  If Not t Is Nothing Then
    t.Select
  Else
1   MsgBox "Не найдено ни одной ячейки, удовлетворяющей указанным условиям", vbExclamation
  End If
End Sub