参考
http://www.foxtable.com/webhelp/scr/1058.htm
比如
Filter = Filter & "客户 = '" & .Value & "'"
改成
Dim str As String = "1=2"
For Each s As String in .Value.split(",")
str &= " or 客户 = '" & s & "'"
Next
Filter = Filter & " (" & str & ") "