Or you could use this UDF

Function Jon3(RngJ As Range) As String
Dim i As Long, c As Range
For Each c In RngJ.Cells
If c < "" Then Jon3 = Jon3 & "," & c.Value
Next c
Jon3 = Mid(Jon3, 2, Len(Jon3))
End Function


Regards
Robert McCurdy

"Mr. Low" wrote in message ...
Dear Sir,

May I know how to merge reference number in different cell to a single cell
with a comma between them ?

Before merging
A B C D E F
1 PL12 PL13 PL14 PL15 PL16 PL17


After merging
A
1 PL12,PL13,PL14,PL15,PL16,PL17


Thanks

Low
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A36B58K641