Maybe this?
Sub lineuplikeValues()
mc = 1' change to your column NUMBER
For i = Cells(Rows.Count, mc).End(xlUp).Row To 2 Step -1
If Cells(i, mc) = Cells(i - 1, mc) Then
Cells(i - 1, mc + 1).Value = _
Cells(i - 1, mc + 1) & ", " & Cells(i, mc + 1)
Rows(i).Delete
End If
Next
End Sub

--
Don Guillett
Microsoft MVP Excel
SalesAid Software

"lsy" wrote in message
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name lx
A H1
A H1
A H2
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name lx
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excel2003