Sub code()
With Sheets("Feuil1")
.Range("B3") = concat(.Range(.Range("A10"), .Range("A100").End(xlUp)))
End With
End Sub
Function concat$(r)
Dim Cel As Range
For Each Cel In r.Cells
If Not IsEmpty(Cel) And Cel.Value <> "" Then concat = concat & CStr(Cel.Value) & vbLf
Next
If Len(concat) Then concat = Left$(concat, Len(concat) - 1)
End Function