Option Explicit
Sub Ligne_supprimer_si()
Dim c As Range
Columns(1).Insert
For Each c In Columns(2).SpecialCells(xlCellTypeConstants, 23)
c.Offset(, -1).FormulaR1C1 = "=CODE(RC[1])"
Next
On Error Resume Next
With Columns(1): .SpecialCells(xlCellTypeFormulas, 16).EntireRow.Delete: .Delete Shift:=xlToLeft: End With
End Sub