А если просто так
[vba]Код
Private Sub ToggleButton1_Click()
With Application
.EnableEvents = False
.ScreenUpdating = False
With Worksheets("Лист3")
If ToggleButton1.Caption = "Show Formulas" Then
.EnableCalculation = False
ToggleButton1.Caption = "Hide Formulas"
For Each cell In .Range("A1:A100")
If cell <> "" Then cell.FormulaLocal = "'" & cell.FormulaLocal
Next
Else
ToggleButton1.Caption = "Show Formulas"
For Each cell In .Range("A1:A100")
If cell <> "" Then cell.FormulaLocal = cell.FormulaLocal
Next
.EnableCalculation = True
End If
End With
.EnableEvents = True
.ScreenUpdating = True
End With
End Sub
[/vba]
ну и еще вариант, c привлечением EVALUATE.