Sub comh()

 Call mHead("R3",  10 ,  47 ,  6 , "Bold", "Arial",  0 ,  39 ,  0 , "Line A")
 Call mHead("S3",  10 ,  47 ,  6 , "Bold", "Arial",  0 ,  39 ,  0 , "Line P")
 Call mHead("T3",  10 ,  47 ,  7 , "Bold", "Arial",  0 ,  39 ,  0 , "Dimpl")
 Call mHead("U3",  10 ,  47 ,  7 , "Bold", "Arial",  0 ,  39 ,  0 , "Hitek")
 Call mHead("V3",  10 ,  47 ,  8 . 5 , "Bold", "Arial",  0 ,  39 ,  0 , " a&e")

End Sub

Sub mHead(mcell, mFontSize, mRowHeight, mColumnWidth, mFontStyle, mFontName, mFontColor, mColor, mOrientation, mtxt)
 Worksheets(sh).Range(mcell).Select
    With Selection
        .Borders.LineStyle = xlContinuous
        .Borders.Weight = xlThin
        .Font.FontStyle = mFontStyle
        .Font.Name = mFontName
        .Font.Size = mFontSize
        .RowHeight = mRowHeight
        .ColumnWidth = mColumnWidth
        .Font.ColorIndex = mFontColor
        .Interior.ColorIndex = mColor
        .HorizontalAlignment = xlCenter
        .VerticalAlignment = xlCenter
        .WrapText = True
        .Orientation = mOrientation
End With
'=======================================================
        ActiveCell = mtxt
'=======================================================
End Sub