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Sub Primer4()
Dim fso As Object
Dim txt As Object
Dim cell As Range
    Set fso = CreateObject("Scripting.FileSystemObject")
    Set txt = fso.CreateTextFile("D:\23.xml", True, True)
    For Each cell In Range("M36")
        txt.WriteLine cell
    Next
        txt.Close
    Set txt = Nothing
    Set fso = Nothing '''...
End Sub