Sub fusion()
Dim Cel As Range
Dim Fus As Object
Dim It
Dim Nbr As Long, Lig As Long
Application.ScreenUpdating = False
Set Fus = CreateObject("Scripting.Dictionary")
Columns(1).Cells.UnMerge
For Each Cel In Range("B2:B" & Cells(Rows.Count, "B").End(xlUp).Row)
Fus(Cel.Value) = Cel.Value
Next Cel
For Each It In Fus.Items
Nbr = Application.CountIf(Columns(2), It)
Lig = Application.Match(It, Columns(2), 0)
Cells(Lig, 1).Resize(Nbr).Merge
Next It
End Sub