Option Explicit
Sub Test()
Dim i As Long, j As Long, k As Long
k = 1
For i = 1 To Cells(Rows.Count, 1).End(xlUp).Row
If Application.CountIf(Range("C:C"), Cells(i, 1).Value) = 0 Then
Cells(k, 3).Value = Cells(i, 1).Value
For j = 1 To Cells(Rows.Count, 1).End(xlUp).Row
If Cells(j, 1).Value = Cells(k, 3).Value And _
InStr(Cells(k, 4).Value, Cells(j, 2).Value) = 0 Then
If Cells(k, 4).Value = "" Then
Cells(k, 4).Value = Cells(j, 2).Value
Else
Cells(k, 4).Value = Cells(k, 4).Value & ", " & Cells(j, 2).Value
End If
End If
Next j
k = k + 1
End If
Next i
For i = 1 To Cells(Rows.Count, 3).End(xlUp).Row
Cells(i, 3).Value = Cells(i, 3).Value & ": " & Cells(i, 4).Value
Cells(i, 4).ClearContents
Next i
End Sub
Отредактировано для одной ячейки
