Sub Vider()
Dim tablo, ncol%, i&, j%
With ActiveSheet.UsedRange
ncol = .Columns.Count
tablo = .Resize(, IIf(ncol = 1, 2, ncol)).Formula 'matrice, plus rapide, au moins 2 éléments
For i = 1 To UBound(tablo)
For j = 1 To ncol
If Trim(tablo(i, j)) = "" Then tablo(i, j) = Empty
Next j, i
.Value = tablo
End With
End Sub