Option Explicit
Dim lig As Long, nom As String, num As Long, i As Long
Sub Lister_Lettre_Colonne_et_Numero()
With Sheets(1)
For lig = 2 To 105 '= CZ - 104
i = i + 1
nom = Mid(.Cells(1, lig - 1).Columns.Address, 2, 1)
num = CInt(.Cells(i, lig - 1).Column)
.Cells(lig, 1) = nom
.Cells(lig, 2) = num
If lig > 27 Then
nom = Mid(.Cells(1, lig - 1).Columns.Address, 2, 2)
.Cells(lig, 1) = nom
End If
Next lig
End With
End Sub