Sub Macro2()
Dim a, b, c, rowa, rowb, i
Dim e
e = "J"
'合并格在J列
i = 3
While i < 1000
rowa = 1
If Range(e & i).MergeCells Then
Set a = Range(e & i).MergeArea
Range(e & i).Activate
rowa = a.Rows.Count
'合并的行数
b = Range(e & i).Value
c = InStr(b, Chr(10))
'插了回车强制换行
rowb = 1
While c > 0
rowb = rowb + 1
'算合并格需要的行数
b = Mid(b, c + 1)
c = InStr(b, Chr(10))
Wend
If rowb > rowa Then
'行数太少,加大行高
Range("A" & i & ":" & e & (i + rowa - 1)).RowHeight = rowb * 11.5 / rowa
End If
End If
i = i + rowa
Wend
End Sub