попробовать
Sub test()
Dim rngDB As Range, rng As Range
Dim vR()
Dim i As Long, n As Long, j As Integer
Set rngDB = Range("au8", Range("au" & Rows.Count).End(xlUp))
For Each rng In rngDB
If rng.MergeCells Then
If rng.Address = rng.MergeArea.Range("a1").Address Then
n = n + 1
ReDim Preserve vR(1 To 3, 1 To n)
For j = 1 To 3
vR(j, n) = rng(1, j)
Next j
End If
Else
n = n + 1
ReDim Preserve vR(1 To 3, 1 To n)
For j = 1 To 3
vR(j, n) = rng(1, j)
Next j
End If
Next rng
Sheets.Add
Range("a1").Resize(n, 3) = WorksheetFunction.Transpose(vR)
End Sub