Sub test()
Dim tabIni() As Variant
Dim tabFin() As Variant
With ActiveSheet
.Range("E:E").ClearContents
fin = .Range("A" & .Rows.Count).End(xlUp).Row
tabIni = .Range("A1:A" & fin).Value
End With
For i = LBound(tabIni, 1) To UBound(tabIni, 1)
TabTemp = Split(tabIni(i, 1), Chr(10))
taille = taille + UBound(TabTemp) + 1
Next i
ReDim tabFin(1 To taille, 1 To 1)
k = 1
For i = LBound(tabIni, 1) To UBound(tabIni, 1)
TabTemp = Split(tabIni(i, 1), Chr(10))
For j = LBound(TabTemp) To UBound(TabTemp)
tabFin(k, 1) = TabTemp(j)
k = k + 1
Next j
Next i
ActiveSheet.Range("E1").Resize(UBound(tabFin, 1), UBound(tabFin, 2)) = tabFin
End Sub