I have a protected worksheet with several sections of merged cells. When
selecting cells prior to protecting I select in the order I want the user to
tab.

When leaving the first merged cell by tabbing, and the user is moved to the
next cell tabbing from that cell bring you back to the previous merged cell.
I am thinking that Excel thinks it needs to go to next row of the merged cell.

Can I get over this hurddle and convince Excel to continue moving forward?