Sub Nettoyage()
Dim r As Range, t, i As Long, s, j As Integer
Set r = Range("A1", Range("A" & Rows.Count).End(xlUp)(2))
t = r 'matrice (plus rapide) avec au moins 2 éléments
For i = 1 To UBound(t)
s = Split(t(i, 1), vbLf)
For j = 0 To UBound(s)
If Left(s(j), 1) Like "#*" Then s(j) = Chr(1)
Next
t(i, 1) = Join(s, vbLf)
t(i, 1) = Replace(t(i, 1), Chr(1) & vbLf, "")
t(i, 1) = Replace(t(i, 1), vbLf & Chr(1), "")
t(i, 1) = Replace(t(i, 1), Chr(1), "")
Next
r = t
End Sub