Function for join Cell in range

Sir i m looking for a Function where we define range & result calculate where we use that function

We have 4 type ROAD SURFACE (BC,SDBC,PC,P2)

in these surface a number of kms different-2 surface

We want a function where individual Surface cell joint
Example

BC	SDBC	PC	P2
			1
2
3
		4
		5
		6
	7
	8
	9
	10
		11
	12
	13
	14
2,3	7,8,9,10,12,13,14	4,5,6,11	1

Thanks in advance

Santosh

Sir how can i use ur provided function code link in our excel file .. we can't understand pls use this code in proper place so that we understand how can i use this..

Pls
Thanks

Thanx u so much .. with ur valuable help i got solution.