diff -uNr old/sc/source/ui/view/viewfun3.cxx new/sc/source/ui/view/viewfun3.cxx
--- old/sc/source/ui/view/viewfun3.cxx	2008-11-19 15:48:00.000000000 +0800
+++ new/sc/source/ui/view/viewfun3.cxx	2009-02-19 16:59:56.000000000 +0800
@@ -185,6 +185,9 @@
 #include <sot/exchange.hxx>
 #include <memory>
 
+#include "attrib.hxx"
+#include "patattr.hxx"
+#include "dociter.hxx"
 #include "viewfunc.hxx"
 #include "tabvwsh.hxx"
 #include "docsh.hxx"
@@ -1058,11 +1061,35 @@
 	//	pDoc->HasCommonAttr( StartCol,nStartRow, nUndoEndCol,nUndoEndRow, nStartTab,
 	//							pClipDoc, nClipStartX, nClipStartY );
 
+    ScDocFunc& rDocFunc = pDocSh->GetDocFunc(); 
+    if ( bRecord )
+    {
+        String aUndo = ScGlobal::GetRscString( pClipDoc->IsCutMode() ? STR_UNDO_MOVE : STR_UNDO_COPY );
+        pUndoMgr->EnterListAction( aUndo, aUndo );
+    }
+
 	if (bClipOver)
         if (lcl_SelHasAttrib( pDoc, nStartCol,nStartRow, nUndoEndCol,nUndoEndRow, aFilteredMark, HASATTR_OVERLAPPED ))
         {       // "Cell merge not possible if cells already merged"
-			ErrorMessage(STR_MSSG_PASTEFROMCLIP_1);
-			return FALSE;
+            ScDocAttrIterator aIter( pDoc, nStartTab, nStartCol, nStartRow, nUndoEndCol, nUndoEndRow );
+            const ScPatternAttr* pPattern = NULL;
+            const ScMergeAttr* pMergeFlag = NULL;
+            const ScMergeFlagAttr* pMergeFlagAttr = NULL;
+            SCCOL nCol = -1;
+            SCROW nRow1 = -1;
+            SCROW nRow2 = -1;
+            while ( ( pPattern = aIter.GetNext( nCol, nRow1, nRow2 ) ) != NULL )
+            {
+                pMergeFlag = (const ScMergeAttr*) &pPattern->GetItem(ATTR_MERGE);
+                pMergeFlagAttr = (const ScMergeFlagAttr*) &pPattern->GetItem(ATTR_MERGE_FLAG);
+                if( ( pMergeFlag && pMergeFlag->IsMerged() ) || ( pMergeFlagAttr && pMergeFlagAttr->IsOverlapped() ) )
+                {
+                    ScRange aRange(nCol, nRow1, nStartTab);
+                    pDoc->ExtendOverlapped(aRange);
+                    pDoc->ExtendMerge(aRange, TRUE, TRUE);
+                    rDocFunc.UnmergeCells(aRange, bRecord, TRUE);
+                }
+            }
 		}
 
 	if ( !bCutMode )
@@ -1156,7 +1183,7 @@
 
 	// skipped rows and merged cells don't mix
 	if ( !bIncludeFiltered && pClipDoc->HasClipFilteredRows() )
-		pDocSh->GetDocFunc().UnmergeCells( aUserRange, FALSE, TRUE );
+		rDocFunc.UnmergeCells( aUserRange, FALSE, TRUE );
 
     pDoc->ExtendMergeSel( nStartCol, nStartRow, nEndCol, nEndRow, aFilteredMark, TRUE );    // Refresh
 																					// und Bereich neu
@@ -1254,6 +1281,7 @@
 		}
 		else
 			pUndoMgr->AddUndoAction( pUndo );
+        pUndoMgr->LeaveListAction();
 	}
 
 	USHORT nPaint = PAINT_GRID;