Merging Cells and retaining data when in a row of merged cells.

[sumthing]

Hi,
I have data that has been taken from a html report.
On some rows all cells are merged apart from one which is split and contains two cells of data( Row 1 Column F, "office milk for the week" i usually in column F but has moved for some reason.
On other rows there are no merged or split cells.

Is there some way to recognise what rows have split cells in a certain column and then merge the cells whilst retaining the information.

Example.

[TABLE="width: 745"]
<tbody>[TR]
[TD]A[/TD]
[TD]B[/TD]
[TD]C[/TD]
[TD]D[/TD]
[TD]E[/TD]
[TD]F[/TD]
[TD]G[/TD]
[TD]H[/TD]
[TD]I[/TD]
[TD]J[/TD]
[TD]K[/TD]
[TD]L[/TD]
[TD]M[/TD]
[/TR]
[TR]
[TD]35417[/TD]
[TD]189[/TD]
[TD]######[/TD]
[TD]Office Milk[/TD]
[TD]CORE BUSINESS[/TD]
[TD]GL72100-HOSPITALITY + STAFF WELFARE[/TD]
[TD][/TD]
[TD]Subsidy[/TD]
[TD]1[/TD]
[TD]19.2[/TD]
[TD]19.2[/TD]
[TD]3.8[/TD]
[TD]23[/TD]
[/TR]
[TR]
[TD]Office Milk for the week[/TD]
[/TR]
[TR]
[TD]35227[/TD]
[TD]150[/TD]
[TD]######[/TD]
[TD]40 teas, coffees & buiscuits in Alacante [/TD]
[TD]n/a[/TD]
[TD]n/a[/TD]
[TD]Natalie[/TD]
[TD]Hospitality[/TD]
[TD]1[/TD]
[TD]46[/TD]
[TD]46[/TD]
[TD]9.2[/TD]
[TD]55.2[/TD]
[/TR]
</tbody>[/TABLE]
[TABLE="width: 771"]
<tbody>[TR]
[TD="align: right"][/TD]
[TD="align: right"][/TD]
[TD="align: center"][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[/TR]
[TR]
[TD="align: right"][/TD]
[TD="align: right"][/TD]
[TD="align: center"][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[TD][/TD]
[/TR]
</tbody>[/TABLE]