Sub Fractionner()
Dim col%, c As Range, p%, pp%
col = ActiveSheet.UsedRange.Columns.Count + 1
For Each c In [A1].CurrentRegion.Columns(1).Cells
If Right(c, 1) = """" Then
p = InStrRev(Left(c, Len(c) - 1), """")
pp = InStrRev(Left(c, p - 1), ",")
If pp Then
c(1, col) = Mid(c, p + 1, Len(c) - p - 1)
c = Left(c, pp - 1)
End If
Else
p = InStrRev(c, ",")
If p Then
c(1, col) = Trim(Mid(c, p + 1))
c = Left(c, p - 1)
End If
End If
Next
End Sub