Sub koupkoup()
Dim T() As Variant
cel = Range("A2")
z = 1
For i = 1 To Len(cel)
If Mid(cel, i, 1) = Chr(10) Then
x = x + 1
ReDim Preserve T(1 To x)
T(x) = Mid(cel, z, i - z)
z = z + Len(T(x)) + 1
End If
Next
Range(Cells(5, 1), Cells(UBound(T) + 4, 1)) = Application.Transpose(T)
Cells(UBound(T) + 5, 1) = Mid(cel, z, Len(cel))
End Sub