楼主你也太抠门了,呵呵=J3&IF(L3=J3,"",","&L3)&IF(OR(N3=J3,N3=L3),"",","&N3)&IF(OR(P3=J3,P3=L3,P3=N3),"",","&P3)&IF(OR(R3=J3,R3=L3,R3=N3,R3=P3),"",","&R3)&IF(OR(T3=J3,T3=L3,T3=N3,T3=P3,T3=R3),"",","&T3)&IF(OR(V3=J3,V3=L3,V3=N3,V3=P3,V3=R3,V3=T3),"",","&V3)&IF(OR(X3=J3,X3=L3,X3=N3,X3=P3,X3=R3,X3=T3,X3=V3),"",","&X3)&IF(OR(Z3=J3,Z3=L3,Z3=N3,Z3=P3,Z3=R3,Z3=T3,Z3=V3,Z3=X3),"",","&Z3)&IF(OR(AB3=J3,AB3=L3,AB3=N3,AB3=P3,AB3=R3,AB3=T3,AB3=V3,AB3=X3,AB3=Z3),"",","&AB3)&IF(OR(AD3=J3,AD3=L3,AD3=N3,AD3=P3,AD3=R3,AD3=T3,AD3=V3,AD3=X3,AD3=Z3,AD3=AB3),"",","&AD3)