KB176838 - You receive an error message when you use the Paste Special command in Excel

WORKAROUND

To copy the contents of merged cells and paste their values, you must first unmerge the cells. To work around this problem, follow these steps:

Select the merged cells that are in the range that you want to copy.
On the Format menu, click Cells, and then click the Alignment tab.
Click to clear the Merge cells check box, and then click OK.

Note the range of cells that you selected.
Select the entire range the you want to copy.
On the Edit menu, click Copy.
Select the range of cells where you want to paste the values.
On the Edit menu, click Paste Special.

Click Values, and then click OK.
Select the cells that you noted in step 3.
On the Format menu, click Cells, and then click the Alignment tab.
Click the Merge cells check box, and then click OK.