To modify an ACL rule, delete the original rule and replace it with a new rule.
device# show running-config mac access-list standard ACL1 mac access-list standard ACL1 seq 100 deny host 0022.3333.4444 count seq 110 permit host 0011.3333.5555 count
device# configure terminal
device(config)# mac access-list standard ACL1
device(conf-macl-std)# no seq 100
no deny host 0022.3333.4444 count
device(conf-macl-ext)# seq 100 permit host 0022.3333.6666 count