只能用代码处理
Dim first As String = Tables("表A").Rows(0)("第一列")
Dim s As String = Tables("表A").Rows(0)("第二列")
Dim count = 1
For i As Integer = 1 To Tables("表A").Rows.count - 1
If Tables("表A").Rows(i)("第一列") = first Then
s &= "," & Tables("表A").Rows(i)("第二列")
count += 1
Else
Dim dr As Row = Tables("表B").AddNew
dr("第一列") = first
dr("第二列") = count
dr("第三列") = s
first = Tables("表A").Rows(i)("第一列")
s = Tables("表A").Rows(i)("第二列")
count = 1
End If
Next
Dim dr2 As Row = Tables("表B").AddNew
dr2("第一列") = first
dr2("第二列") = count
dr2("第三列") = s