Я все еще не уверен, что вы хотите, но в любом случае:
Dim r As Range
Dim cl As Range
Dim s As String
Dim c As String
Dim arys As Variant
Dim i As Long, j As Long
''Assuming an existing worksheet
Set r = Sheet1.UsedRange
j = Sheet2.UsedRange.Rows.Count
For Each cl In r.Cells
c = cl.Value
''Fake spaces
Do While InStr(c, Chr(160)) > 0
c = Replace(c, Chr(160), "")
Loop
''Real spaces
c = Trim(c)
If c = ";" Then
arys = Split(s, vbCrLf)
For i = 0 To UBound(arys)
Sheet2.Cells(j, 1) = arys(i)
j = j + 1
Next
''Layout
j = j + 2
ElseIf UCase(c) Like "UPDATE*" Then
s = "SELECT Count(*) FROM " & Replace(c, "update", "", , , vbTextCompare)
s = s & vbCrLf & "WHERE ("
ElseIf UCase(c) Like "WHERE*" Then
s = s & Replace(c, "where", "AND", , , vbTextCompare)
s = s & vbCrLf & ";"
ElseIf Left(UCase(c), 3) <> "SET" Then
c = Replace(c, "=", "<>")
If Right(c, 1) = "," Then
s = s & Left(c, Len(c) - 1) & vbCrLf & "OR "
Else
s = s & c & ")" & vbCrLf
End If
End If
Next