Sub MergeToOneCell()
      Const sDELIM As String = " "     'символ-разделитель
      Dim rCell As Range
      Dim sMergeStr As String
      If TypeName(Selection) <> "Range" Then Exit Sub   'если выделены не ячейки - выходим
      With Selection
          For i = 1 To .Rows.Count
              For c = 1 To .Columns.Count
                  sMergeStr = sMergeStr & sDELIM & .Cells(i, c).Value
              Next
              Application.DisplayAlerts = False
              .Cells(i, 1).Resize(1, .Columns.Count).Merge Across:=False
              Application.DisplayAlerts = True
              .Cells(i, 1) = Trim(sMergeStr)
          Next
      End With
End Sub

Sub MergeToOneCell()
     Const sDELIM As String = " "     'символ-разделитель
     Dim rCell As Range
     Dim sMergeStr As String
     If TypeName(Selection) <> "Range" Then Exit Sub   'если выделены не ячейки - выходим
     With Selection
         For i = 1 To .Rows.Count
sMergeStr = ""
             For c = 1 To .Columns.Count
                 sMergeStr = sMergeStr & sDELIM & .Cells(i, c).Value
             Next
             Application.DisplayAlerts = False
             .Cells(i, 1).Resize(1, .Columns.Count).Merge Across:=False
             Application.DisplayAlerts = True
             .Cells(i, 1) = Trim(sMergeStr)
         Next
     End With
End Sub

Sub JoinVal()
           Dim rng As Range, cell As Range, wsh As Worksheet
10        On Error GoTo err
20        With Application
30            .ScreenUpdating = 0: .EnableEvents = 0
40            Set wsh = ThisWorkbook.Worksheets("Лист1")
50            Set rng = Intersect(wsh.UsedRange, wsh.[A:A])
60            For Each cell In rng.Cells
70                cell.Value = Trim(Join(.Index(wsh.Range(cell, cell.Offset(, _
                       2)).Value, 1, 0), " "))
80            Next
90            wsh.[B:C].EntireColumn.Delete: rng.EntireColumn.AutoFit
100 err:      If err.Number Then
110               MsgBox "Ошибка " & err.Number & " (" & err.Description & _
                       ") в процедуре JoinVal модуля Module1 на строке " & Erl
120           End If
130           .ScreenUpdating = 1: .EnableEvents = 1
140       End With
End Sub