Sub transfert()
Dim f As Worksheet
Sheets.Add before:=Sheets(1)
For Each f In Worksheets
If Not f.Index = 1 Then
a = f.UsedRange
Sheets(1).Cells(Rows.Count, 1).End(xlUp)(2).Resize(UBound(a, 1), UBound(a, 2)) = a
End If
Next f
a = Sheets(1).UsedRange
For i = UBound(a) To 3 Step -1
If a(i, 1) = "Div" Then Sheets(1).Rows(i + 1).EntireRow.Delete
Next i
Sheets(1).Rows("1:1").Delete
End Sub