Option Explicit
Sub BreakLinks()
Dim WS As Worksheet
Dim Rng1 As Range
Dim Cell As Range
For Each WS In ActiveWorkbook.Worksheets
With WS
On Error Resume Next
Set Rng1 = Cells.SpecialCells(xlCellTypeFormulas, 23)
On Error GoTo 0
If Not Rng1 Is Nothing Then
For Each Cell In Rng1
If Left(Cell.Formula, 2) = "='" Then
Cell.Value = Cell.Value
End If
Next
End If
Set Rng1 = Nothing
End With
Next
End Sub
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