I need to move from cell to cell in a predefined order

I need to move from cell to cell in a predefined order when the tab or enter key is used.
I have a form that has 40 cells dotted around it that need filling in in a specific order as test results are measured.
I have locked the form so only the cells that need filling in can be changed and this works to a degree.
The problem I have is some of the cells are merged, on the same row you could have a cell made up of two or more cells from the same row and a cell made up of two or more cells from two or more rows i.e.
H5 – M5 is the 1st cell, R4 – V4 & R5 – V5 the 2nd, C8 – L8 & C9 – L9 the 3rd, M8 – V8 & M11 – V11 the 4th, B12 – L12 the 5th, B13 – L13 the 6th and so on.
The problem I have is the form doesn’t treat the merged cells as one cell, using the tab or enter key will move to the next unlocked cell in the usual manor even if it is part of a merged cell.
Can anyone help please.

Hi mehmetcik

Thank you for your help, I’ve tried several times to apply your suggestions to my form but I must be doing something wrong,as all I can get it to do is move to the next unlocked cell to the right and then it does nothing.
you will have to forgive me I’m sure it’s something really silly but this is the first time I’ve tried to us any of Excels amazing features. In the past I’ve just made up the form and filled them in manually but with an ever increasing number to fill in I was trying to make life a bit easier.
I have tried to attach a copy of my form in the hope you could find the time to have a look and see where I’ve gone wrong. The white cells are the ones I need to fill in in the order I have numbered them.
Regards

V8dfa

Hi mehmetcik

that works great Thank you so much for all your help.

Regards