Try this:
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Sub x() Dim iRow As Long iRow = 2 Do 'Cells(iRow, "A").Select Do While IsEmpty(Cells(iRow + 1, "A")) With Cells(iRow, "B") If IsEmpty(.Offset(1).Value) Then Exit Do .Value = .Value & " " & .Offset(1).Value .Offset(1).EntireRow.Delete End With Loop iRow = iRow + 1 Loop Until IsEmpty(Cells(iRow + 1, "B")) End Sub
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