Tom
First of all Thanks for the quick reply. That code works perfect for adjusting the row height of merged cells. Thanks for that too.
Now i have two more doubt

Firstly, again back to my initial question : This code would be perfect otherwise but what i was looking that would there be a way to resize the dependencies in Excel formulae..upon change of parent cell

Second question regarding the code : There seems to be a little (very marginal error) while using this code. Lets say we have a single column with width 98.58 (to be very precise...., i did some testing with this) and i typed in something to the end of the line. and now i have five columns (all merged) totalling to column width of 98.58 (38.86 + 7.43 + 22.43 + 7.43 + 22.43) and i typed in the same text. I used the below code .....and it takes an extra line, in merged cells(looking into the code i could understand that if the cells are merged and wraptext is true it unmerges the row , increases the width of te first merged cell to the total width of all merged cells then auto fits it , calculates the row height and again merges it and sets the row height) . I know i m going little crazy as this is gonna be the rarest case...but was just curious...if you have any idea of the extra space it takes while in a single column than in a merged cell of the same column width.