主题：[求助]统计数据

这个意思？

Dim pr As Row = Nothing
For i As Integer = 0 To Tables("表A").rows.count - 1
    If i Mod 3 = 0 Then
        If pr IsNot Nothing Then pr("第一列") = pr("第一列").trim(",")
        pr = Tables("表B").AddNew()
    End If
    pr("第一列") &= Tables("表A").rows(i)("第一列")& ","
Next
If pr IsNot Nothing Then pr("第一列") = pr("第一列").trim(",")