Sub transpose()
Dim DerLigne&, Plage, i&, j&, l&, NbLigne As Byte, k As Byte
DerLigne = Range("A" & Rows.Count).End(xlUp).Row
Set Plage = Range("A2:A" & DerLigne)
Tablo = Range("A2:A" & DerLigne)
NbLigne = 3
Dim TabloTranspose
ReDim TabloTranspose(1 To (UBound(Tablo) + 1) / NbLigne, 1 To NbLigne)
j = 1
l = 1
For i = 1 To (UBound(Tablo) + 1) / NbLigne
For k = 0 To 2
On Error Resume Next
TabloTranspose(j, k + 1) = Tablo(k + l, 1)
Next k
j = j + 1
l = l + NbLigne
Next i
Range("F1").Resize(UBound(TabloTranspose, 2), UBound(TabloTranspose, 1)) _
= Application.transpose(TabloTranspose)
End Sub