Sub macrousedrange()
Dim c As Range
Dim usr As Range
Dim usrc As Range
Dim usrf As Range
Set usrc = ActiveSheet.UsedRange.SpecialCells(xlCellTypeConstants, 23)
Set usrf = ActiveSheet.UsedRange.SpecialCells(xlCellTypeFormulas, 23)
Set usr = Union(usrc, usrf)
For Each c In usr
m = m & c.Value & "-" & c.Address(0, 0) & Chr(13)
Next
MsgBox m
End Sub