Option Explicit
Sub MeF()
Cells.Replace What:=" ", Replacement:="", LookAt:=xlPart
If Application.DecimalSeparator = "," Then
Cells.Replace What:=",", Replacement:=".", LookAt:=xlPart
Else
Cells.Replace What:=".", Replacement:=",", LookAt:=xlPart
End If
End Sub