Например:
Dim cn As Object
Dim rs As Object
Dim strFile As String
Dim strCon As String
Dim strSQL As String
Dim s As String
Dim i As Integer, j As Integer
''This is not the best way to refer to the workbook
''you want, but it is very convenient for notes
''It is probably best to use the name of the workbook.
strFile = ActiveWorkbook.FullName
''Note that if HDR=No, F1,F2 etc are used for column names,
''if HDR=Yes, the names in the first row of the range
''can be used.
''This is the Jet 4 connection string, you can get more
''here : http://www.connectionstrings.com/excel
strCon = "Provider=Microsoft.Jet.OLEDB.4.0;Data Source=" & strFile _
& ";Extended Properties=""Excel 8.0;HDR=Yes;IMEX=1"";"
''Late binding, so no reference is needed
Set cn = CreateObject("ADODB.Connection")
Set rs = CreateObject("ADODB.Recordset")
cn.Open strCon
''This example list the fields by name (HDR=Yes)
''and only the first two columns have names (User, Channels)
''so F3,F4 etc are automatically assigned to the unnamed columns
''It would not be difficult to select everything from the relevant
''sheet and loop through that to build the Union query.
strSQL = "SELECT [User], Channels " _
& "FROM [Sheet1$] " _
& "WHERE Channels Is Not Null " _
& "UNION ALL " _
& "SELECT [User], F3 " _
& "FROM [Sheet1$] " _
& "WHERE F3 Is Not Null "
''And so on
rs.Open strSQL, cn, 3, 3
''Pick a suitable empty worksheet for the results
Worksheets("Sheet3").Cells(2, 1).CopyFromRecordset rs
''Tidy up
rs.Close
Set rs = Nothing
cn.Close
Set cn = Nothing