Sub zClearUnLockedCells()
Dim ws As Worksheet, c As Range, mc As Range
For Each ws In Worksheets
For Each c In ws.UsedRange
If Len(c) > 0 And c.Locked = False Then
If c.MergeCells Then
Set mc = Range(c.MergeArea.Address)
c.UnMerge
mc.Clear
End If
c.Clear
End If
Next c
Next ws
End Sub