Public Function NumComma(ByRef cell As Range) As String
Dim tmp As String
Dim ary As Variant
Dim pos As Long
Dim i As Long, ii As Long

    ary = Split(cell.Value, ",")
    For i = LBound(ary) To UBound(ary)
    
        pos = InStr(ary(i), "-")
        If pos > 0 Then
        
            For ii = Left$(ary(i), pos - 1) To Mid$(ary(i), pos + 1, 99)
            
                tmp = tmp & ii & ","
            Next ii
        Else
            
            tmp = tmp & ary(i) & ","
        End If
    Next i
    
    NumComma = Left$(tmp, Len(tmp) - 1)
End Function