----------------删除右键菜单各项内容及增加自己的菜单项目-----------------------

Sub DeleteCell()    '删除右键菜单
    On Error Resume Next
    For i = 1 To Application.CommandBars("Cell").Controls.Count
    Application.CommandBars("Cell").Controls(i).Delete
    Next
    Application.CommandBars("选择性粘贴(S)").Delete
    Application.CommandBars("插入批注(M)").Delete
'    增加自己的右键菜单内容
  '添加菜单
     With Application.CommandBars("Cell").Controls.Add(Type:=msoControlPopup, before:=1)
        .Caption = "增加菜单一级"
        '添加二级菜单
        With .Controls.Add(Type:=msoControlButton)
            .Caption = "一级下分支"  '标题
            .FaceId = 80       '图标
            .OnAction = "一级下分支"  '指定宏（或者说关联宏)
        End With
     End With
End Sub

Sub 一级下分支()
 MsgBox "呵呵", 1, "欢乐无鞋"
End Sub
Sub CellReset()
'恢复右键
    Application.CommandBars("Cell").Reset
End Sub

-----------------屏蔽右键菜单项目-----------------------

Private Sub Workbook_SheetBeforeRightClick(ByVal Sh As Object, ByVal Target As Range, Cancel As Boolean)
'取消右键菜单显示
Cancel = True
End Sub