for example
Function ConcatenateRange(ByVal cell_range As Range, _
                          Optional ByVal seperator As String) As String
Dim cell As Range
Dim newString As String
Dim cellArray As Variant
Dim i As Long, j As Long, k As Long

cellArray = cell_range.Value
For i = 1 To UBound(cellArray, 1)
    For j = 1 To UBound(cellArray, 2)
        If Len(cellArray(i, j)) Then k = k + 1: newString = newString & _
                                        seperator & k & ")" & cellArray(i, j)
    Next
Next
If Len(newString) Then newString = Right$(newString, (Len(newString) - Len(seperator)))
ConcatenateRange = newString
End Function