Check non-continuous range for equal values
Using a Dictionary to count the occurences of a single value is overkill.  If the question was count the number of values that match the first then If FirstValue = cl.Value Then Count = Count + 1 would be far more efficient than using a Dictionary.


  I would like to know if all cells are equal to the first Cell in the Range


It seems to me that you are over complicating things.  Based on the objective above we are looking for a simple True or False answer.  Currently, you have to iterate over all the cells before you can determine whether all the cell value match. So it takes the same amount of time whether all cells match or not.  It would be far better to set a flag and exit the loop when a unmatched value is found.

'Get range of cells
Dim rng As Range
Set rng = Range("A1:C1,F1,K1,X1,AA1")

Dim Value As Variant
Value = rng.Cells(1, 1).Value
Dim flag As Boolean

For Each cl In rng
    If cl.Value &lt;&gt; Value Then
        flag = True
        Exit For
    End If
Next cl

'Test for same values
If Not flag Then
    Debug.Print "All equal to first cell"
Else
    Debug.Print "Not all equal to first cell"
End If