Dim i As Long
Dim lCount As Long
Dim n As String
Dim k As Long
Dim j As Long
lCount = Application.ThisWorkbook.Worksheets.Count
For k = 1 To 5
For j = 1 To 3
Dim change As String
change = Cells(k, j).Value
If change = "B2" Then
Dim s As String
Dim s0 As String
s0 = "="
s = ""
s = s + s0
For i = 2 To lCount
n = Application.ThisWorkbook.Worksheets(i).Name
Dim s1 As String
Dim s2 As String
Dim s3 As String
Dim s4 As String
s1 = n
s2 = "!"
s3 = change
s4 = "+"
s = s + s1 + s2 + s3 + s4
Next
s = Left(s, Len(s) - 1)
Cells(k, j).Value = s
End If
Next
Next