Sub CombineValues()
Dim StrTgt As String, i As Long, j As Long
With ActiveCell
  StrTgt = UCase(Left(Trim(InputBox("Combine with cell:" & vbCr & _
    "(A)bove" & vbCr & "(B)elow" & vbCr & _
    "(L)eft" & vbCr & "(R)ight", "Get Source Direction")), 1))
  If StrTgt = "" Then Exit Sub
  Select Case StrTgt
    Case "A": i = -1: j = 0
    Case "B": i = 1: j = 0
    Case "L": i = 0: j = -1
    Case "R": i = 0: j = 1
    Case Else: Exit Sub
  End Select
  If .Column + i >= 0 And .Row + j >= 0 Then
    If IsNumeric(Evaluate(.Offset(i, j).Value)) And IsNumeric(Evaluate(.Value)) Then
      .Value = Evaluate(.Offset(i, j).Value) + Evaluate(.Value)
    Else
      .Value = .Offset(i, j).Value & " " & .Value
    End If
      .NumberFormat = "General"
  End If
End With
End Sub