Option Explicit
Sub demo()
Dim arr, brr, result, i%, j%, n%
arr = Range("b1").CurrentRegion.Resize(, 1)
brr = Range("c1", Cells(Rows.Count, 3).End(3))
ReDim result(1 To UBound(arr) * UBound(brr), 1 To 2)
For i = 1 To UBound(arr)
For j = 1 To UBound(brr)
n = n + 1
result(n, 1) = arr(i, 1)
result(n, 2) = brr(j, 1)
Next j
Next i
[b1].Resize(UBound(result), 2) = result
For i = 1 To UBound(result) Step UBound(brr)
Cells(i, 2).Resize(UBound(brr)).Merge
Next i
End Sub
【合并后】