Could you please check the attached file, on Sheet1 it contains a simple table where for Items are entered Comments.
My target would be to merge those comments by items like on Merge sheet, so a kind of pivot where the comment cell values are concetanated.
In the Code section I have also attached an Access VBA function which is able to do this, but I would need this in Excel actually
Option Compare Database
Function ConcatenateThem(vID As Long) As String
Dim rs As DAO.Recordset, sList As String
Set rs = CurrentDb.OpenRecordset("select * From Table1 Where [Item]=" & vID)
Do Until rs.EOF
sList = sList & "," & rs("comments")
ConcatenateThem = Mid(sList, 2, Len(sList) - 1)