Sub NumberCellsAndMergedCells()

'Update 20141028
Dim Rng As Range
Dim WorkRng As Range
On Error Resume Next
xTitleId = "KutoolsforExcel"
Set WorkRng = Application.Selection
Set WorkRng = Application.InputBox("Range", xTitleId, WorkRng.Address,
Type: = 8)
Set WorkRng = WorkRng.Columns(1)
xIndex = 1
Set Rng = WorkRng.Range("A1")
Do While Not Intersect(Rng, WorkRng) Is Nothing
Rng.Value = xIndex
xIndex = xIndex + 1
Set Rng = Rng.MergeArea.Offset(1)
Loop
End Sub