Sub a()
Dim t, i&, j&
j = Cells(Rows.Count, 2).End(xlUp).Row
For i = j To 3 Step -1
t = Split(Cells(i, 2), vbLf)
Cells(i, 3).Resize(, UBound(t) + 1) = t
Erase t
Next
Range("C3:F" & j).Replace What:="#U? ", Replacement:="", LookAt:=xlPart, SearchOrder:=xlByRows
End Sub