Gord Dibben wrote...
....
This modified UDF does not have that problem.
....

But it's not general. Why not make the comma delimiter another
argument? But then again, why restrict the udf unnecessarily to ranges?
Also, what happens if the OP *wants* to include blank fields between
comma separators? Choice is good.

The mcat udf in

http://groups.google.com/group/micro...456a9e326b19a6

(or http://makeashorterlink.com/?C6B84239D ) would allow for variable
number of arguments, and could be used for this specific task in an
array formula like

=SUBSTITUTE(TRIM(mcat(A1:A8&" "))," ",", ")

or just

=SUBSTITUTE(mcat(A1:A8&" ")," ",", ")

if blank fields should be included.