[Solved] Merging Rows of column B with the count of already merged rows A

1. Merging cells in a spreadsheet means taking two or more cells and
   constructing a single cell out of them. When you merge two or more
   adjacent horizontal or vertical cells, the cells become one larger
   cell that is displayed across multiple columns or rows. When you
   merge multiple cells, the contents of only one cell (the upper-left
   cell for left-to-right languages, or the upper-right cell for
   right-to-left languages) appear in the merged cell. The contents of
   the other cells that you merge are deleted. For more details please
   go through this MSDN article Merge and unmerge
   cells

Simple VBA code for Merging Cell

Sub merg_exp_1()
    ActiveSheet.Range("A1:C10").Merge
End Sub

Sample data before and after running the program is shown.

2. Now let us see, If we merge a row what happens. Sample code for this
   exercise though general is being tested for one situation only and
   it as follow :

   Sub Merge_Rows()
       Dim rng As Range
       Dim rrow As Range
       Dim rCL As Range
       Dim out As String
       Dim dlmt As String
       dlmt = ","
       Set rng = ActiveSheet.Range("A1:C5")
       For Each rrow In rng.Rows
       out = ""
       For Each rCL In rrow.Cells
           If rCL.Value <> "" Then
               out = out & rCL.Value & dlmt
           End If
       Next rCL
       Application.DisplayAlerts = False
       rrow.Merge
       Application.DisplayAlerts = True
       If Len(rrow.Cells(1).Value) > 0 Then
           rrow.Cells(1).Value = Left(out, Len(out) - 1)
       End If
       Next rrow
   End Sub
   

Sample data before and after running the program is shown. You can see this won’t meet your objective.

3. Next we can try merging by column approach. Here also we are trying
   for one column i.e. Column B to see the effect. Sample code as
   follows.

   Sub Merge_col_exp()
   
       Dim cnum As Integer
       Dim rng As Range
       Dim str As String
   
       For i = ActiveSheet.UsedRange.Rows.Count To 1 Step -1
       cnum = Cells(i, 1).MergeArea.Count
       Set rng = Range(Cells(i, 2), Cells(i - cnum + 1, 2)) ' only to demonstrate working in 2nd column
   
       For Each cl In rng
       If Not IsEmpty(cl) Then str = str + "," + cl
       Next
       If str <> "" Then str = Right(str, Len(str) - 1)
   
       Application.DisplayAlerts = False
       rng.Merge
       rng = str
       Application.DisplayAlerts = True
   
       str = ""
       i = i - cnum + 1
       Next i
   
   End Sub
   

Sample data before and after running the program is shown. You can see this is closer to your requirement. You can extend functionality of this program by finding Last Column in the Actively used range. Extend program functionality to cover upto last column.