>>843
やりたいのはこんな感じ カナ？カナ？
Dim Sh As Worksheet
Dim r As Range
Dim X1 As Integer
Dim X2 As Integer
Dim Y1 As Integer
Dim Y2 As Integer

Set Sh = ActiveSheet

For Each r In Sh.Range("A1:D9")
　　If r.Value <> "" Then
　　　　With r
　　　　　　X1 = .Left
　　　　　　Y1 = .Top
　　　　　　X2 = X1 + .Width
　　　　　　Y2 = Y1
　　　　End With
　　　　With Sh.Shapes.AddLine(X1, Y1, X2, Y2).Line
　　　　　　.BeginArrowheadStyle = msoArrowheadTriangle
　　　　　　.EndArrowheadStyle = msoArrowheadTriangle
　　　　End With
　　End If
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