например вот:
Sub Step_0()
Dim r As Long
Dim rfrom As Integer
Dim rto As Long
Dim st As String
Dim sep As String
sep = " "
st = ""
rfrom = 1
rto = 1
For r = 1 To Cells(Rows.Count, 1).End(xlUp).Row
If st = "" Then
st = Cells(r, 4)
Else
st = st & sep & Cells(r, 4)
End If
If Cells(r, 1) <> Cells(r + 1, 1) Then
With Range("H" & rto)
.HorizontalAlignment = xlCenter
.VerticalAlignment = xlCenter
.Value = CDate(Cells(r, 1))
End With
With Range("J" & rto)
.HorizontalAlignment = xlCenter
.VerticalAlignment = xlCenter
.WrapText = True
.Value = st
End With
rfrom = r + 1
rto = rto + 1
st = ""
End If
Next r
Columns("A:G").Select
Range("G1").Activate
Selection.Delete Shift:=xlToLeft
Columns("A:G").EntireColumn.AutoFit
Columns("C:C").Select
With Selection
.HorizontalAlignment = xlLeft
.Orientation = 0
.AddIndent = False
.IndentLevel = 0
.ShrinkToFit = False
.ReadingOrder = xlContext
.MergeCells = False
End With
Range("A1").Select
End Sub