alt+F11, alt+i,m,粘贴一下代码,运行即可。 Public Sub tongji() Dim i, j As Integer Dim s1, s2, s3 As String k = Sheets(1).UsedRange.Rows.Count For i = k To 3 Step -1 For j = i - 1 To 2 Step -1 If Sheets(1).Cells(i, 1) = Sheets(1).Cells(j, 1) Then s1 = CStr(Sheets(1).Cells(i, 2)) s2 = CStr(Sheets(1).Cells(j, 2)) s3 = s2 + "," + s1 Sheets(1).Cells(j, 2) = s3 Sheets(1).Rows(i).Delete Exit For End If Next j Next i End Sub