Dim X As Range
Dim derlign As Long
derlign = Range("D65536").End(xlUp).Row
For Each X In Range(Cells(14, 4), Cells(derlign, 4)).Cells
If Not [COLOR=Red]IsError(X.Offset(0, -2).Value)[/COLOR] Then
If [COLOR=Red]IsError(X.Value)[/COLOR] Then
X.Value = X.Offset(0, 2).Value & X.Offset(0, -2).Value
End If
End If
Next X