I dislike merged cells in an Excel table. Any attempt to format and prettify Excel tables annoys me. It is a pet peeve. Give me a spreadsheet and I am going to expect to be able to be able to dig into data and manipulate it. A simple way to thwart my ability to do this is to add in a bunch of merged cell into your table to make it more “presentable”. I just had such a situation and found a post over at stackoverflow that presents a simple VBA solution that will remove the merge cells and duplicate any data that was in that merged cell into he newly liberated unmerged cells.

Take a gander: http://stackoverflow.com/questions/9215022/unmerging-excel-rows-and-duplicate-data