Private Sub ex_Click()
Dim n As Integer, n1 As Integer
Dim i As Integer
Dim Dat  As String, Ret As String, Er As String
Dim Rut As Integer
Dim objExcel As Excel.Application

Set objExcel = New Excel.Application
On Error GoTo Error
MousePointer = vbHourglass
objExcel.Workbooks.Open ("D:\Raport\SvodVed.xls")

n1 =  6  ' Excel  ******
For i =  2  To VSFlexGrid1.Rows -  1 
n1 = n1 +  1 
For n =  1  To  18 
objExcel.Cells(n1, n).Value = VSFlexGrid1.Cell(flexcpText, i, n -  1 )
Next n
Next i

objExcel.Cells(n1 +  3 ,  5 ).Select
objExcel.Selection.Font.Bold = True
objExcel.Cells(n1 +  3 ,  5 ) = "Здесь нужно обьеденить ячейки, а как ??? :"

 MousePointer = vbDefault
 objExcel.Visible = True
 Set objExcel = Nothing

Exit Sub
MousePointer = vbDefault
Error:
MsgBox ("Error: " & Err.Description)

End Sub

objExcel.Range("A1").Select    'отметить
objExcel.Selection.Merge       'обьеденить