Hello Arthur,
Thanks for the quick reaction. I have attached a sample file. I have just attached a picture earlier because my problem is quite easy to explain with a picture. Also I don't want a solution for just one case, I prefer a general solution which will work for all cases.
I see that you closed my thread in other forum, I just posted to get help from the Macro Developers as well. I think Macro is necessary in my case and I am not an expert in developing them.
Finally, it's not up to me not to use merged cells, so I have to find a way to deal with them.
Cheers..
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