扩展@Nathan_Sav提供的想法，应将以下代码应用于它：

Dim a(3) As String

a(0) = "1 as C1"
a(1) = 2
a(2) = 3
a(3) = 4

Debug.Print "select * from (SELECT " & Join(a, " UNION ALL SELECT ") & ") as tmp"

更新：

这是一个简短的子代码，用于手动连接/构造必要的字符串：

Option Explicit

Sub tmpTest()

Dim strSQL As String
Dim varArray As Variant
Dim lngRow As Long, lngColumn As Long

varArray = ThisWorkbook.Worksheets(1).Range("A1:G12")

strSQL = "select * from "
strSQL = strSQL & "(select "
For lngRow = LBound(varArray, 1) + 1 To UBound(varArray, 1)
    For lngColumn = LBound(varArray, 2) To UBound(varArray, 2)
        'First row must contain column names
        If lngRow = LBound(varArray, 1) + 1 Then
            strSQL = strSQL & varArray(lngRow, lngColumn) & _
                " as [" & varArray(lngRow - 1, lngColumn) & "], "
        Else
            strSQL = strSQL & varArray(lngRow, lngColumn) & ", "
        End If
        'Beyond the last column a UNION ALL SELECT must be added
        '  except for the last row
        If lngColumn = UBound(varArray, 2) And _
            lngRow < UBound(varArray, 1) Then
                strSQL = Mid(strSQL, 1, Len(strSQL) - 2) & _
                    " union all select "
        End If
    Next lngColumn
Next lngRow
strSQL = Mid(strSQL, 1, Len(strSQL) - 2) & ") as tmp"
Debug.Print strSQL

End Sub

上面的代码假定数据在sheet1A1:G12上的第一行包含列标题的范围内。