Option Explicit
Sub test()
Dim a, b(), x, i As Byte, ii As Long, iii As Byte, n As Long
a = Sheets("tablo").Range("a1").CurrentRegion.Value
'attention a la 1ere dimension
ReDim b(1 To 100, 1 To 3)
For i = 2 To UBound(a, 2)
For ii = 2 To UBound(a, 1)
If IsNumeric(a(ii, i)) Then
n = n + 1
b(n, 1) = a(ii, 1)
b(n, 2) = a(1, i)
b(n, 3) = a(ii, i)
Else
x = Split(a(ii, i), ",")
For iii = 0 To UBound(x)
n = n + 1
b(n, 1) = a(ii, 1)
b(n, 2) = a(1, i)
b(n, 3) = x(iii)
Next
End If
Next
Next
With Sheets.Add().Cells(1).Resize(n, 3)
.Value = b
.Columns(3).NumberFormat = "[hh]:mm"
With .Font
.Name = "calibri"
.Size = 10
End With
.VerticalAlignment = xlCenter
.Borders(xlInsideVertical).Weight = xlThin
.BorderAround Weight:=xlThin
End With
End Sub