Identifying Merged Cells

My Excel Toolbox now includes the FindMergedCells macro to report all merged cells in the active worksheet or in all worksheets of the active workbook. The results can be copied to the clipboard as hyperlink formulas or as plain text so they can be pasted into a worksheet or other document. The macro uses the Find method illustrated in my most recent comment below.
See https://sites.google.com/view/MyExcelToolbox/

The Tip's first suggestion (Find) inspired the following macro, which should be faster than FindMerged4 because it doesn't have to examine every cell in UsedRange:

Sub FindMerged5()
    Dim rSheet As Range, rFound As Range, sMsg As String, sFirst As String
    Const MaxMsg As Integer = 768
    If TypeName(ActiveSheet) <> "Worksheet" Then Exit Sub
    Application.FindFormat.Clear
    Application.FindFormat.MergeCells = True
    Set rSheet = ActiveSheet.Cells
    Set rFound = rSheet.Find(What:="", After:=rSheet(1), _
        SearchOrder:=xlByRows, SearchDirection:=xlPrevious, SearchFormat:=True)
    If rFound Is Nothing Then
        sMsg = "There are no merged cells in the active worksheet."
    Else
        sFirst = rFound.Address
        Do
            sMsg = vbLf & rFound.MergeArea.Address & sMsg
            Set rFound = rSheet.Find(What:="", After:=rFound, _
                SearchDirection:=xlPrevious, SearchFormat:=True)
        Loop Until rFound.Address = sFirst
        sMsg = "Merged cells in the active worksheet:" & sMsg
    End If
    Application.FindFormat.Clear
    If Len(sMsg) > MaxMsg Then
        sMsg = Left(sMsg, MaxMsg)
        sMsg = Left(sMsg, InStrRev(sMsg, vbLf)) & "..."
    End If
    MsgBox sMsg
End Sub

Notes:
1. The macro works last-to-first but displays first-to-last.
2. Range.FindNext does not work as expected when SearchFormat is True.
3. Microsoft's document does not explain that Application.FindFormat returns a CellFormat object.

My Excel Toolbox includes the MergedCellsCF macro to toggle conditional formatting (CF) that highlights all of the active sheet's merged cells. The default highlight color is pale-yellow, but this can be changed by the user (Home > Conditional Formatting > Manage Rules...). One color applies to all sheets. If the merged cells CF is OFF when the macro is run, it will be toggled ON; otherwise, it will be toggled OFF and its most recent highlight color will be saved for the next ON. When the merged cells CF is ON, it takes priority and prevents other CF activity among the sheet's merged cells. (Notice the Tip's FindMerged2 macro fills each merged cell with a permanent color, but the merged cells CF can be toggled ON/OFF.)
The merged cells CF utilizes the following function in My Excel Toolbox:
=IsMergedCell([Target])
That function returns TRUE if the first cell in Target is merged. Target is optional; its default is the formula's cell.
An add-in's function cannot be directly referenced in a CF's formula, but that formula can reference a defined name that refers to the add-in's function; therefore, the MergedCellsCF macro defines the following:
    Name: MergedCell
    Scope: Workbook
    Refers to: =IsMergedCell()
    Comment: TRUE if formula's cell is merged; see My Excel Toolbox.
Once a MergedCell name has been defined in a workbook (manually or by macro), it will persist.
See https://sites.google.com/view/MyExcelToolbox/

For more about "center across selection," see my recent comment about the CenterAcrossSelection macro in My Excel Toolbox here: https://excelribbon.tips.net/T012183_Creating_a_Center_Across_Selection_Button.html
For something like "center across selection vertically," see my recent comment about the FillJustifyText macro in My Excel Toolbox here: https://excelribbon.tips.net/T011496_Combining_Multiple_Rows_in_a_Column.html

@Kiwerry,
I think the suggestions from the comments below will help you with the conversion you wanted. So rather than reinventing the solution, I wanted to comment on the behaviour of Center Across Selection.
1. It will not work if it is superimposed on the merged cells; they will stay merged, but any additional cells selected will have the horizontal alignment set to Center Across Selection. See later for the importance of this.
2. There is no equivalent to this if you want the contents centered vertically over several cells in a column. This alignment only works in individual rows.
3. There is a quirky way the cell contents are displayed over the range of cells with this formatting applied to them:
      a. if you enter a value in the leftmost cell of the range it will be centered across the whole range selected when this formatting is applied.
      b. if you enter another value to the right of the first one, the two entries will be centered in their own sections. The first value will be centered in the range of cells to the left of the second entry cell, and the second in the remaining range.
      c. if you remove the second entry the first will jump to be centered again across the originally selected range.
      d. this behaviour will be the same whether you applied the format to the range at once or individually to the cells within the range. All adjacent cells having this attribute will be treated as if it was one range to center over. If you apply this formatting to a range of empty cells immediately to the right of already formatted ones, the original entry will become centered over the whole range.
      e. If you merge some of the cells that had this attribute, the remaining cells will retain the attribute, but if you then un-merge the cells those will not re-acquire the Center Across the Selection attribute. This means that you have to un-merge the cells before applying Center Across Selection.

I know this is mostly academic, but hope it may help prevent some confusion.

@Alex Blakenburg
Very clever. You have used the default property of a Range object, which is Item. Since c is a single cell and c.MergeArea returns a Range, c.MergeArea(1) is equivalent to c.MergeArea.Item(1), which is the first cell in the merged range. Since only one cell is the first cell, the merged area is only recorded once and other cells c in the merged range are ignored.

Thank you all for your comments; We have a flight from the Antipodes to Europe tomorrow and I will be able to try them once we have adapted to the time change of about ten hours.

Speaking of Merged Areas, it would probably be useful for the last example showing the Merged Cells in a message box to condense it and only show the address of the merged areas.

Sub FindMergedAreas()
Dim c As Range
Dim sMsg As String

sMsg = ""
For Each c In ActiveSheet.UsedRange
If c.MergeCells Then
If c.Address = c.MergeArea(1).Address Then
If sMsg = "" Then
sMsg = "Merged worksheet cells:" & vbCr
End If
sMsg = sMsg & c.MergeArea.Address & vbCr
End If
End If
Next
If sMsg = "" Then
sMsg = "No merged worksheet cells."
End If

MsgBox sMsg
End Sub

@Kiwerry
See Range.MergeArea property: https://learn.microsoft.com/en-us/office/vba/api/excel.range.mergearea

@Kiwerry
Interesting question. I take it as a challenge, but cannot do the testing until I am back home (Mon. Or Tue.)

Interesting, thank you Allen.
As you say, merged cells can be a nuisance and I often find myself using “Center across Selection” instead. Your article raises the possibility of adapting your first macro to replace the Merged formatting with “Center across Selection”. However, in order to do so it would be necessary to identify the range of merged cell, i e. with which neighbouring cells is it merged? Does VBA provide a way of doing this, or would it be necessary to program it?