代码
Dim str As String = "a,b,e,f,g,h,o,D,e1,E"
Dim filter As String = "1=2"
For Each s As String In str.Split(",")
If s.StartsWith("d") = False AndAlso s.StartsWith("e") = False AndAlso s.StartsWith("D") = False AndAlso s.StartsWith("E") = False Then
s = s.SubString(0, 1)
filter &= " or 第一列 like '" & s.ToLower & "*' or 第一列 like '" & s.ToUpper & "*'"
End If
Next
msgbox(filter)