diff --git a/pom.xml b/pom.xml
index 783f1207..cc83fd25 100644
--- a/pom.xml
+++ b/pom.xml
@@ -4,7 +4,7 @@
     <modelVersion>4.0.0</modelVersion>
     <groupId>com.alibaba</groupId>
     <artifactId>easyexcel</artifactId>
-    <version>2.2.3</version>
+    <version>2.2.4</version>
     <packaging>jar</packaging>
     <name>easyexcel</name>
 
diff --git a/src/main/java/com/alibaba/excel/write/merge/AbstractMergeStrategy.java b/src/main/java/com/alibaba/excel/write/merge/AbstractMergeStrategy.java
new file mode 100644
index 00000000..2a2b7b6d
--- /dev/null
+++ b/src/main/java/com/alibaba/excel/write/merge/AbstractMergeStrategy.java
@@ -0,0 +1,56 @@
+package com.alibaba.excel.write.merge;
+
+import java.util.List;
+
+import org.apache.poi.ss.usermodel.Cell;
+import org.apache.poi.ss.usermodel.Row;
+import org.apache.poi.ss.usermodel.Sheet;
+
+import com.alibaba.excel.metadata.CellData;
+import com.alibaba.excel.metadata.Head;
+import com.alibaba.excel.write.handler.CellWriteHandler;
+import com.alibaba.excel.write.metadata.holder.WriteSheetHolder;
+import com.alibaba.excel.write.metadata.holder.WriteTableHolder;
+
+/**
+ * Merge strategy
+ *
+ * @author Jiaju Zhuang
+ */
+public abstract class AbstractMergeStrategy implements CellWriteHandler {
+    @Override
+    public void beforeCellCreate(WriteSheetHolder writeSheetHolder, WriteTableHolder writeTableHolder, Row row,
+        Head head, Integer columnIndex, Integer relativeRowIndex, Boolean isHead) {
+
+    }
+
+    @Override
+    public void afterCellCreate(WriteSheetHolder writeSheetHolder, WriteTableHolder writeTableHolder, Cell cell,
+        Head head, Integer relativeRowIndex, Boolean isHead) {}
+
+    @Override
+    public void afterCellDataConverted(WriteSheetHolder writeSheetHolder,
+        WriteTableHolder writeTableHolder, CellData cellData, Cell cell, Head head, Integer relativeRowIndex,
+        Boolean isHead) {
+
+    }
+
+    @Override
+    public void afterCellDispose(WriteSheetHolder writeSheetHolder, WriteTableHolder writeTableHolder,
+        List<CellData> cellDataList, Cell cell, Head head, Integer relativeRowIndex, Boolean isHead) {
+        if (isHead) {
+            return;
+        }
+        merge(writeSheetHolder.getSheet(), cell, head, relativeRowIndex);
+    }
+
+    /**
+     * merge
+     *
+     * @param sheet
+     * @param cell
+     * @param head
+     * @param relativeRowIndex
+     */
+    protected abstract void merge(Sheet sheet, Cell cell, Head head, Integer relativeRowIndex);
+}
diff --git a/update.md b/update.md
index fdb7b140..b0fbc64d 100644
--- a/update.md
+++ b/update.md
@@ -1,3 +1,7 @@
+# 2.2.4
+* 撤销删除`AbstractMergeStrategy`
+
+
 # 2.2.3
 * 修改填充数据空数据的bug  [Issue #1274](https://github.com/alibaba/easyexcel/issues/1274)
 * 回退自定义转换器入参为空