For iCol = 1 To iTotalCols

                bFoundCellCol = False

                sRange = getColumnLetter(iCol) & iRow
                Range(sRange).Select

                '... if the any cells are bold then remove the formatting from them
                Selection.Font.Bold = False

                iCurrentCellCol = Range(sRange).Interior.ColorIndex

                '... if the colour of the current cell is not WHITE
                If iCurrentCellCol <> gbFLUSH_COLOUR Then

                    For j = LBound(gaRulesColour) To UBound(gaRulesColour)

                        iPos = InStr(gaRulesColour(j), "/")
                        iArrayColour = Mid(gaRulesColour(j), iPos + 1, Len(gaRulesColour(j)) - 1)

                        If iCurrentCellCol = iArrayColour Then

                            If the_Heading <> "" Then
                                rulesXML = rulesXML & "<fare_rule_lines>"
                                rulesXML = rulesXML & "<heading>" & fix_characters(fix_ampersand(the_Heading)) & "</heading>"
                                rulesXML = rulesXML & "<content>" & fix_characters(Trim(the_Content)) & "</content>"
                                rulesXML = rulesXML & "</fare_rule_lines>"
                            End If

                            the_Heading = fix_ampersand(Trim(Range(sRange).Text))
                            the_Content = "&lt;table&gt;"

                        End If

                        iPos = InStr(gaContentColour(j), "/")
                        iArrayContentColour = Mid(gaContentColour(j), iPos + 1, Len(gaContentColour(j)) - 1)

                        '... take the start of the content and the totalrows and total columns
                        content_range = Left(gaContentColour(j), 2)
                        content_range = content_range & ":" & getColumnLetter(iTotalCols) & iTotalRows

                        '... delete all empty cells in the content range then
                        '... shift them all left
                        'Range(content_range).Select
                        'Selection.SpecialCells(xlCellTypeBlanks).Select
                        'Selection.Delete Shift:=xlToLeft

                        iCurrentCellColour = Range(sRange).Interior.ColorIndex

                        If iCurrentCellColour <> 2 Then

                            '... if the current cell is the same as the colour of the content in the template
                            If iCurrentCellColour = iArrayContentColour Then

                                iFlag = 0

                                While flag <> True

                                    sRightRange = getColumnLetter(iCol + iFlag + 1) & iRow

                                    '... if the cells are merged then split them up
                                    With Range(sRightRange)
                                        If .MergeCells Then
                                            .MergeArea.UnMerge
                                        End If
                                    End With

                                    'sRange = getColumnLetter(iCol + iFlag) & iRow

                                    '... if it is not empty then write another <td>
                                    If iFlag = 0 And Trim(Range(sRightRange).Text) <> "" Then
                                        the_Content = the_Content & "&lt;tr&gt;"
                                        the_Content = the_Content & "&lt;td&gt;"
                                        the_Content = the_Content & fix_ampersand_to_amp(Trim(Range(getColumnLetter(iCol + iFlag) & iRow).Text))
                                        the_Content = the_Content & "&lt;/td&gt;"
                                    ElseIf iFlag = 0 And Trim(Range(sRightRange).Text) = "" Then
                                        the_Content = the_Content & "&lt;tr&gt;"
                                        the_Content = the_Content & "&lt;td&gt;"
                                        the_Content = the_Content & fix_ampersand_to_amp(Trim(Range(getColumnLetter(iCol + iFlag) & iRow).Text))
                                        the_Content = the_Content & "&lt;/td&gt;"
                                        the_Content = the_Content & "&lt;/tr&gt;"
                                        flag = True
                                    ElseIf iFlag <> 0 And Trim(Range(sRightRange).Text) = "" Then
                                        the_Content = the_Content & "&lt;td&gt;"
                                        the_Content = the_Content & fix_ampersand_to_amp(Trim(Range(getColumnLetter(iCol + iFlag) & iRow).Text))
                                        the_Content = the_Content & "&lt;/td&gt;"
                                        the_Content = the_Content & "&lt;/tr&gt;"
                                        flag = True
                                    ElseIf iFlag <> 0 And Trim(Range(sRightRange).Text) <> "" Then
                                        the_Content = the_Content & "&lt;td&gt;"
                                        the_Content = the_Content & fix_ampersand_to_amp(Trim(Range(getColumnLetter(iCol + iFlag) & iRow).Text))
                                        the_Content = the_Content & "&lt;/td&gt;"

                                        '... if the cell is empty
                                    End If

                                    iFlag = iFlag + 1

                                    '... while flag <> true
                                Wend

                                '... if the cell is the same as the colour in the template
                            End If

                        End If

                    Next j

                End If

                '... loop through each column
            Next iCol