合并单元格之前要提前将数据列排序好，然后再复制以下代码，运行宏程序。

批量合并单元格

Sub RngMergeCondition() '批量合并单元格
    Dim rngUser As Range
    Dim rngMerge As Range
    Dim rngSelect As Range
    Dim i As Long, j As Long
    Dim lngRowFirst As Long
    Dim lngClnFirst As Long
    Dim arr As Variant
    Dim brr As Variant
    Dim strTemp As String
    Dim lngBK As Long
    Dim shtUser As Worksheet
    On Error Resume Next
    Set rngSelect = Selection
    Set rngUser = Application.InputBox("请选择需要合并的单元格区域！", Default:=rngSelect.Address, Type:=8)
    Set rngUser = Intersect(rngUser.Parent.UsedRange, rngUser)
    '使用Intersect规避用户选择整列数据
    If rngUser Is Nothing Then MsgBox "选择的单元格区域不能为空白": Exit Sub
    arr = rngUser.Value
    ReDim brr(1 To UBound(arr), 1 To 2)
    '结果数组，第一列保存值，第二列保存合并行数
    For i = 1 To UBound(arr)
        strTemp = ""
        For j = 1 To UBound(arr, 2)
            strTemp = strTemp & "@@" & arr(i, j)
            '合并多列字符串为单个字符串
        Next
        brr(i, 1) = strTemp
        '字符串装入结果数组
        If i > 1 Then
        '如果不是第一行
            If brr(i - 1, 1) = strTemp Then
                If lngBK = 0 Then lngBK = i - 1
                'lngBK变量赋值结果数组用于存放合并行数的位置
                brr(lngBK, 2) = brr(lngBK, 2) + 1
                '累计相同值的行数
            Else
                lngBK = i
            End If
        End If
    Next
    Application.ScreenUpdating = False
    Application.DisplayAlerts = False
    lngRowFirst = rngUser.Row
    '用户选择单元格区域的开始行
    lngClnFirst = rngUser.Column
    '用户选择单元格区域的开始列
    Set shtUser = rngUser.Parent
    For i = 1 To UBound(brr)
        If brr(i, 2) > 0 Then
            For j = 1 To UBound(arr, 2)
                Set rngMerge = shtUser.Cells(i + lngRowFirst - 1, lngClnFirst + j - 1)
                rngMerge.Resize(brr(i, 2) + 1, 1).Merge
            Next
        End If
    Next
    Application.ScreenUpdating = True
    Application.DisplayAlerts = True
End Sub

批量撤销合并单元格

Sub unMergeRng() '撤销合并单元格
    Dim rngUser As Range
    Dim rngMerge As Range
    Dim lngRowFirst As Long
    Dim lngRowEnd As Long
    Dim lngClnFirst As Long
    Dim lngColEnd As Long
    Dim lngRowMerge As Long
    Dim i As Long
    Dim j As Long
    Dim rngSelect As Range
    On Error Resume Next
    Set rngSelect = Selection
    '用户初始选择的单元格
    Set rngUser = Application.InputBox("请选择需要撤销合并的单元格区域！", Default:=rngSelect.Address, Type:=8)
    '用户选择需要撤销合并的单元格区域
    Set rngUser = Intersect(rngUser.Parent.UsedRange, rngUser)
    'Intersect避免用户选择整列等单元格范围时，程序运算数据虚大，运算效率低下
    If rngUser Is Nothing Then MsgBox "选择的单元格区域不能为空白": Exit Sub
    lngRowFirst = rngUser.Row
    '运算范围的初始行
    lngRowEnd = lngRowFirst + rngUser.Rows.Count - 1
    '运算范围的结束行
    lngClnFirst = rngUser.Column
    '运算范围的开始列
    lngColEnd = lngClnFirst + rngUser.Columns.Count - 1
    '运算范围的结束列
    Application.ScreenUpdating = False
    For i = lngRowFirst To lngRowEnd
    '遍历行
        For j = lngClnFirst To lngColEnd
        '遍历列
            lngRowMerge = Cells(i, j).MergeArea.Rows.Count
            '合并单元格的行数
            If lngRowMerge > 1 Then
                With Cells(i, j).Resize(lngRowMerge, 1)
                    .Select
                    .UnMerge
                    '撤销合并
                    .Value = Cells(i, j)
                    '填充数据
                End With
            End If
        Next
        i = i + lngRowMerge - 1
        '跳过已处理完的合并行
    Next
    rngSelect.Select
    Application.ScreenUpdating = True
End Sub