Dim i As Long

Dim lCount As Long

Dim n As String

Dim k As Long

Dim j As Long

lCount = Application.ThisWorkbook.Worksheets.Count

 

 

For k = 1 To 5

    For j = 1 To 3

   

   

        Dim change As String

        change = Cells(k, j).Value

        If change = "B2" Then

       

       

        Dim s As String

        Dim s0 As String

        s0 = "="

        s = ""

        s = s + s0

       

        For i = 2 To lCount

            n = Application.ThisWorkbook.Worksheets(i).Name

           

            Dim s1 As String

            Dim s2 As String

            Dim s3 As String

            Dim s4 As String

            s1 = n

            s2 = "!"

            s3 = change

            s4 = "+"

            s = s + s1 + s2 + s3 + s4

           

        Next

            s = Left(s, Len(s) - 1)

            Cells(k, j).Value = s

           

        End If

    Next

Next