方法一：
选中有合并单元格的区域，
例如：B4:B69,取消合并,然后在选中状态下编辑定位定位条件空值,确定后会在B5出现反白,输入等号后点B4,按住CTRL键回车.
方法二：
Sub 取消合并且等于原合并值()
If Selection.Count = 1 Then MsgBox "请选择合并单元格再执行本工具！", 64, "友情提示": Exit Sub
Application.ScreenUpdating = False
On Error GoTo err
Dim RNG As Range, val, CELL As String
For Each RNG In Application.Intersect(Selection, ActiveSheet.UsedRange)
If RNG.MergeCells Then
CELL = RNG.MergeArea.Address
val = RNG.Value
RNG.UnMerge
Range(CELL).Value = val
End If
Next
Application.ScreenUpdating = True
Exit Sub
err:
MsgBox "请选择带有合并单元格的区域，但不要全选工作表！", 64, "友情提示"
End Sub
