Private Sub CommandButton1_Click()  
   Dim iRow As Integer  
   Dim s As String  
     
   Application.ScreenUpdating = False  
     
   iRow = Cells(Rows.Count, 1).End(xlUp).Row  
     
   For Each icell In Range("A1:A" & CStr(iRow))  
       If icell.MergeCells Then  
           s = Trim(icell.Value)  
       Else  
           icell.Value = s + " " + icell.Value  
       End If  
   Next  
     
   For i = iRow To 1 Step -1  
       If Cells(i, 1).MergeCells Then Cells(i, 1).EntireRow.Delete  
   Next  
     
   Application.ScreenUpdating = True  
End Sub  
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