With ws.Range("A1:L1") .Merge .Value = "yyy" End With With ws.Range("A2:L2") .Merge .Value = "rrr" End With With ws.Range("A3:L3") .Merge .Value = "ttt" End With 优化

可以使用循环来优化代码，如下所示：

Dim titles() As String
titles = Array("yyy", "rrr", "ttt")

For i = 1 To 3
    With ws.Range("A" & i & ":L" & i)
        .Merge
        .Value = titles(i - 1)
    End With
Next i

这样可以避免重复的代码，并且在需要修改标题时也更加方便。