Thanks fo your help
It looks good and works almost as asked. Thanks so far !!!
I think it went a bit wrong do to my explanation and the way this group shows it in the text.
Combining the fields are good, but it was not mean to combine in new inserted rows, but in the first one and then in column D. The Alt-Enter I wrote was mean as the actioncode "CHR(10)" (=new row in cell)
Col.A Col.B Col.C Col.D
X123 aaa hhh aaa; hhh CHR(10) bbb; iii CHR(10) ccc; jjj
X123 bbb iii
X123 ccc jjj
A456 ddd kkk ddd; kkk
B678 eee lll eee; lll CHR(10) fff; mmm
B678 fff mmm
C890 ggg nnn ggg; nnn
In your macro also the records that are combined in a first row where combined in colum D. This was not required, but you can leave this if it is a problem to leave them as it is now in the code.