不知道是不是你的意思,但是我怎么感觉不对劲,如果说固定模板的话,直接用对【】进行split然后再用数组join就结束了,

Sub 问题()
Dim reg, sols, arr, dic, i, drr, crr
arr = [a1].CurrentRegion
Set reg = CreateObject("vbscript.regexp")
Set dic = CreateObject("scripting.dictionary")
reg.Global = True
reg.Pattern = "(【\S*】)(内容\S*)"
For i = 1 To UBound(arr, 1)
Set sols = reg.Execute(arr(i, 1))
If Not dic.exists(sols(0).submatches(0)) Then
dic(sols(0).submatches(0)) = sols(0).submatches(1)
Else
dic(sols(0).submatches(0)) = dic(sols(0).submatches(0)) & _
Chr(10) & sols(0).submatches(1)
End If
Next
drr = dic.keys
ReDim crr(0 To dic.Count - 1, 1 To 1)
For i = 0 To UBound(drr, 1)
crr(i, 1) = drr(i) & Chr(10) & dic(drr(i))
Next
[b1].Resize(dic.Count) = crr
End Sub