.vb

Function nameList(ParamArray xs() As Variant) As String
    For i = LBound(xs) To UBound(xs)
        For Each x In xs(i).Cells
            If x.value <> "" Then
                If nameList <> "" Then
                    nameList = nameList & ", "
                End If
                nameList = nameList & x.value
            End If
        Next x
    Next i
End Function