diff --git a/packages/transform-to-vanilla/src/transform-keys/merge-key.ts b/packages/transform-to-vanilla/src/transform-keys/merge-key.ts
index 707417d..03e9d92 100644
--- a/packages/transform-to-vanilla/src/transform-keys/merge-key.ts
+++ b/packages/transform-to-vanilla/src/transform-keys/merge-key.ts
@@ -1,19 +1,17 @@
-import { NonNullableString } from "../types/string";
-
-// == Type ================================================================
-type HasSignInString = `${NonNullableString}$` | `${NonNullableString}_`;
-type InputKeyValue = NonNullableString | HasSignInString;
-
 // == Interface ================================================================
-export function removeSignSimbol(keyStr: InputKeyValue) {
-  return hasSignSimbol(keyStr)
-    ? keyStr.substring(0, keyStr.length - 1)
-    : keyStr;
+export function removeMergeSymbol(keyStr: string) {
+  return keyStr.substring(0, keyStr.length - 1);
 }
 
-// == Utils ====================================================================
-function hasSignSimbol(value: InputKeyValue): value is HasSignInString {
-  return value.endsWith("$") || value.endsWith("_");
+export function mergeKeyInfo(keyStr: string) {
+  const isMergeToComma = keyStr.endsWith("$");
+  const isMergeToSpace = keyStr.endsWith("_");
+
+  return {
+    isMergeToComma,
+    isMergeToSpace,
+    isMergeSymbol: isMergeToComma || isMergeToSpace
+  };
 }
 
 // == Tests ====================================================================
@@ -21,18 +19,53 @@ if (import.meta.vitest) {
   const { describe, it, expect } = import.meta.vitest;
 
   describe.concurrent("Remove Key Sign Symbol", () => {
+    it("Has Sign Symbol to the end", () => {
+      expect(removeMergeSymbol("boxShadow$")).toBe("boxShadow");
+      expect(removeMergeSymbol("transform_")).toBe("transform");
+    });
+  });
+
+  describe.concurrent("Get key info has merge symbol", () => {
     it("No Sign Symbol", () => {
-      expect(removeSignSimbol("boxShadow")).toBe("boxShadow");
+      expect(mergeKeyInfo("boxShadow")).toStrictEqual({
+        isMergeToComma: false,
+        isMergeToSpace: false,
+        isMergeSymbol: false
+      });
     });
     it("Has Sign Symbol to the end", () => {
-      expect(removeSignSimbol("boxShadow$")).toBe("boxShadow");
-      expect(removeSignSimbol("transform_")).toBe("transform");
+      expect(mergeKeyInfo("boxShadow$")).toStrictEqual({
+        isMergeToComma: true,
+        isMergeToSpace: false,
+        isMergeSymbol: true
+      });
+      expect(mergeKeyInfo("transform_")).toStrictEqual({
+        isMergeToComma: false,
+        isMergeToSpace: true,
+        isMergeSymbol: true
+      });
     });
     it("Has Sign Symbol in the middle or at the first", () => {
-      expect(removeSignSimbol("box$Shadow")).toBe("box$Shadow");
-      expect(removeSignSimbol("trans_form")).toBe("trans_form");
-      expect(removeSignSimbol("$boxShadow")).toBe("$boxShadow");
-      expect(removeSignSimbol("_transform")).toBe("_transform");
+      expect(mergeKeyInfo("box$Shadow")).toStrictEqual({
+        isMergeToComma: false,
+        isMergeToSpace: false,
+        isMergeSymbol: false
+      });
+      expect(mergeKeyInfo("trans_form")).toStrictEqual({
+        isMergeToComma: false,
+        isMergeToSpace: false,
+        isMergeSymbol: false
+      });
+      expect(mergeKeyInfo("$boxShadow")).toStrictEqual({
+        isMergeToComma: false,
+        isMergeToSpace: false,
+        isMergeSymbol: false
+      });
+      expect(mergeKeyInfo("_transform")).toStrictEqual({
+        isMergeToComma: false,
+        isMergeToSpace: false,
+        isMergeSymbol: false
+      });
     });
   });
 }
diff --git a/packages/transform-to-vanilla/src/transform-object/index.ts b/packages/transform-to-vanilla/src/transform-object/index.ts
index 4ad7418..7f9179e 100644
--- a/packages/transform-to-vanilla/src/transform-object/index.ts
+++ b/packages/transform-to-vanilla/src/transform-object/index.ts
@@ -1,3 +1,6 @@
+import { replacePseudoSelectors } from "@/transform-keys/simple-pseudo-selectors";
+import { removeMergeSymbol, mergeKeyInfo } from "@/transform-keys/merge-key";
+import { mergeToComma, mergeToSpace } from "@/transform-values/merge-values";
 import { simplyImportant } from "@/transform-values/simply-important";
 import type { StyleRule } from "@vanilla-extract/css";
 import type {
@@ -6,7 +9,6 @@ import type {
   CSSRuleValue,
   VanillaStyleRuleValue
 } from "@/types/style-rule";
-import { replacePseudoSelectors } from "@/transform-keys/simple-pseudo-selectors";
 
 // == Interface ================================================================
 export function transformStyle(style: CSSRule) {
@@ -22,20 +24,45 @@ export function transformStyle(style: CSSRule) {
     CSSRuleKey,
     CSSRuleValue
   ][]) {
+    const { isMergeToComma, isMergeToSpace, isMergeSymbol } = mergeKeyInfo(key);
+
     const transformedValue =
       typeof value === "object"
         ? Array.isArray(value)
-          ? value
-          : transformStyle(value as CSSRule) // TODO: Array
-        : typeof value === "string"
-        ? simplyImportant(value)
-        : value;
-    const transformedKey = replacePseudoSelectors(key);
+          ? transformArrayValue(value, isMergeToComma, isMergeToSpace)
+          : transformStyle(value as CSSRule)
+        : transformCommonValue(value);
+    const transformedKey = replacePseudoSelectors(
+      isMergeSymbol ? removeMergeSymbol(key) : key
+    );
     result[transformedKey] = transformedValue as VanillaStyleRuleValue;
   }
   return result as StyleRule;
 }
 
+// == Utils ====================================================================
+function transformArrayValue(
+  value: CSSRuleValue,
+  isMergeToComma: boolean,
+  isMergeToSpace: boolean
+): CSSRuleValue {
+  const transformed = isMergeToComma
+    ? mergeToComma(value as string[])
+    : isMergeToSpace
+    ? mergeToSpace(value as string[])
+    : value;
+
+  return Array.isArray(transformed)
+    ? // eslint-disable-next-line @typescript-eslint/ban-ts-comment
+      // @ts-ignore: error TS2590: Expression produces a union type that is too complex to represent
+      (transformed.map(transformCommonValue) as CSSRuleValue)
+    : transformed;
+}
+
+function transformCommonValue(value: CSSRuleValue) {
+  return typeof value === "string" ? simplyImportant(value) : value;
+}
+
 // == Tests ====================================================================
 if (import.meta.vitest) {
   const { describe, it, expect } = import.meta.vitest;
@@ -48,7 +75,33 @@ if (import.meta.vitest) {
         })
       ).toStrictEqual({
         overflow: ["auto", "overlay"]
-      });
+      } satisfies StyleRule);
+    });
+
+    it("Merge Values", () => {
+      expect(
+        transformStyle({
+          boxShadow$: ["inset 0 0 10px #555", "0 0 20px black"],
+          transform_: ["scale(2)", "rotate(15deg)"]
+        })
+      ).toStrictEqual({
+        boxShadow: "inset 0 0 10px #555, 0 0 20px black",
+        transform: "scale(2) rotate(15deg)"
+      } satisfies StyleRule);
+
+      expect(
+        transformStyle({
+          transform_: [
+            // Apply to all
+            "scale(2)",
+
+            //  Fallback style
+            ["rotate(28.64deg)", "rotate(0.5rad)"]
+          ]
+        })
+      ).toStrictEqual({
+        transform: ["scale(2) rotate(28.64deg)", "scale(2) rotate(0.5rad)"]
+      } satisfies StyleRule);
     });
 
     it("Simply Important", () => {
@@ -59,6 +112,14 @@ if (import.meta.vitest) {
       ).toStrictEqual({
         color: "red !important"
       } satisfies StyleRule);
+
+      expect(
+        transformStyle({
+          overflow: ["auto !", "overlay"]
+        })
+      ).toStrictEqual({
+        overflow: ["auto !important", "overlay"]
+      } satisfies StyleRule);
     });
 
     it("Simple Psudo", () => {