Sub Замена_ссылок_в_вып_Сп_знач()
Dim c As Range, r As Range, i&, ii&, s$, a
For Each c In Selection
On Error Resume Next
    a = c.Validation.Formula1
    If Err.Number > 0 Then
        Err.Clear
    Else
        Set r = Range(a)
        If Not r Is Nothing Then
            m = r.Value
            For i = 1 To UBound(m)
                For ii = 1 To UBound(m, 2)
                If i > 1 Xor ii > 1 Then s = s & "," & m(i, ii) Else s = m(i, ii)
                Next
            Next
            With c.Validation
            .Delete
            .Add Type:=xlValidateList, AlertStyle:=xlValidAlertStop, Operator:=xlBetween, Formula1:=s
            End With
        End If
    End If
Next
End Sub