You cannot do this via conditional formatting, however, here is an example of some event code which will merge a cell with the cell to its right if you enter the value 10 in it:
Code:
Private Sub Worksheet_Change(ByVal Target As Range)
If Target.Value = 10 Then
Range(Target.Address & ":" & Target.Offset(0, 1).Address).MergeCells = True
End If
End Sub
Private Sub Worksheet_Change(ByVal Target As Range)
If Target.Address = "$D$7" Then
If Target.Value = 10 Then
Range(Target.Address & ":" & Target.Offset(0, 1).Address).MergeCells = True
End If
End If
End Sub
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