Option Explicit
Sub Decoupage()
Dim tablo, t(), NbreBloc As Long, j As Long
Const bloc As Long = 10
tablo = Sheets("Feuil1").Range("a1").CurrentRegion.Value
If UBound(tablo, 1) Mod bloc = 0 Then
NbreBloc = UBound(tablo, 1) \ bloc
Else
NbreBloc = UBound(tablo, 1) \ bloc + 1
End If
ReDim t(1 To NbreBloc, 1 To bloc)
For j = 1 To UBound(tablo, 1)
t((j - 1) \ bloc + 1, (j - 1) Mod bloc + 1) = tablo(j, 1)
Next
'Restitution en Feuille 2
'Sheets("Feuil2").Cells(1, "a").Resize(NbreBloc, bloc) = t
Sheets("Feuil2").Cells(1, "a").Resize(bloc, 1) = Application.Transpose(Application.Index(t, 12, 0))
End Sub