Sub test()
    Dim Code$, i&, elem As Object, t, x&, ok As Boolean
    Code = "<html><body><div><font color=red face=Algerian>toto<B> la <em>grosse</em>  fr$itte</B></font><font size=7><S>toto</S><B>la grosse anguille</B></font></div></body></html>"
    Code = Replace(Code, "=", "$=")    'le fait de mettre le "$" ajoute ou appui les guillemets en DOM (découverte)
    With CreateObject("htmlfile")
        .body.innerhtml = Code
        For Each elem In .body.all    'attention le signe egal peut etre du text alors on corrige le replace
            If elem.Children.Length = 0 Then If elem.innertext Like "*$*" Then elem.innerhtml = Replace(elem.innertext, "$", "")
        Next
        For Each elem In .body.all
            If elem.ChildNodes.Length > 1 And elem.ChildNodes.Item(0).NodeType = 3 Then
                For Each nod In elem.ChildNodes
                    If nod.NodeType = 3 Then
                        Set pre = .createelement("pre"): pre.innerhtml = Replace(nod.NodeValue, " ", "|")
                        elem.InsertBefore pre, nod.NextSibling
                        elem.RemoveChild (nod)
                    End If
                Next
            End If
        Next
        ' Debug.Print .body.innerhtml
        Code = Replace(.body.outerhtml, "$", "")    'on peut maintenant supprimer les "$"
        Code = Indenter_HTML_XML_Code(Code)
        Code = Replace(Replace(Replace(Code, "<PRE>", ""), "</PRE>", ""), "|", " ")
        MsgBox Code
          End With
    fichier = Environ("userprofile") & "\Desktop\fichier de sortie.html"
    x = FreeFile: Open fichier For Output As #x: Print #x, Code: Close #x
End Sub