TommyGun's answer is good enough but if a macro it must be then try
'The following procedure removes the apostrophe in front of text, values, or formulas in the current selection:
'Removes hidden apostrophes that are first characters.
'Works on cells with formulas, text, or values.
For Each currentcell In Selection
If currentcell.HasFormula = False Then
'Verifies that procedure does not change the
'cell with the active formula so that it contains
'only the value.
currentcell.formula = currentcell.Value