不如这样：
方法：

**Offset**用于恢复活动单元的位置
**EnableEvents**用于重置目标单元格的值

Dim bitExit As Boolean
Private Sub Worksheet_Change(ByVal Target As Range)
    Dim c As Range
    Set c = ActiveCell
    If bitExit Then
        'ActiveCell.Offset(-1).Select
        c.Offset(Target.Row - c.Row, Target.Column - c.Column).Select
        bitExit = False
        Exit Sub
    End If
    Dim Cancel As Boolean
    Cancel = BeforeCellChange(Target)
    If Cancel Then
        bitExit = True
        Application.EnableEvents = False
        Target = ""
        c.Offset(Target.Row - c.Row, Target.Column - c.Column).Select
        Application.EnableEvents = True
    End If
End Sub
Private Function BeforeCellChange(ByVal Target As Range) As Boolean
    rem set your rule
    If Target.Value <> "w" Then BeforeCellChange = True
End Function