Sub Macro1()
Dim Cel As Range
Dim Dte As Date
Dim DerLig As Long, DerLig2 As Long
DerLig = [A65000].End(xlUp).Row
For Each Cel In Range("B3:B" & DerLig).SpecialCells(xlCellTypeConstants, 23)
tmp = Split(Cel, Chr(10))
Dte = Cells(Cel.Row, 1)
For i = LBound(tmp) To UBound(tmp)
With Sheets("LISTE")
DerLig2 = .[A65000].End(xlUp).Row + 1
.Cells(DerLig2, 2).Value = tmp(i)
.Cells(DerLig2, 1).Value = Dte
End With
Next i
Next Cel
End Sub