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     |  | こんにちは。マクロでないとダメですか? 関数なら
 =SUBSTITUTE(TRIM(A1&" "&B1&" "&C1&" "&D1&" ")," ",",")
 
 マクロとしても
 With Range("E1:E4")
 .Formula = _
 "=SUBSTITUTE(TRIM(A1&"" ""&B1&"" ""&C1&"" ""&D1&"" ""),"" "","","")"
 .Value = .Value
 End With
 
 もし、範囲が変動するようなら
 Dim rng As Range
 Dim s As String
 Dim r As Long, c As Long, i As Long
 r = 4 '行
 c = 4 '列
 Set rng = Cells(1, 1).Resize(r, c)
 For i = 1 To r
 With WorksheetFunction
 s = .Trim(Join(.Index(rng.Rows(i).Value, 0), " "))
 End With
 Cells(i, c + 1).Value = Replace(s, " ", ",")
 Next i
 Set rng = Nothing
 
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