ابشركم اخواني وجدت الحل
كود برمجي قد يفيد الجميع
Sub test()
Dim cell As Variant
Application.ScreenUpdating = False
Application.EnableEvents = False
For Each cell In ActiveSheet.UsedRange
If cell.MergeCells = True Then
cell.Select
cell.UnMerge
Selection.Value = cell.Value
End If
Next
Application.ScreenUpdating = True
Application.EnableEvents = True
End Sub