Sub aa()
Dim S As Worksheet
Dim R As Range
Dim C As Range
Dim A$
'--- Copie de la colonne C de la feuille INPUT ---
Sheets("INPUT").Columns(3).Copy
'--- Inscription dans une nouvelle feuille ---
Set S = Sheets.Add
S.[a1].PasteSpecial xlValue
Set R = S.Range("a1:a" & S.[a65536].End(xlUp).Row & "")
'---
For Each C In R
On Error Resume Next
A$ = C
If Err <> 0 Then C = ""
Err.Clear
On Error GoTo 0
'---
If C <> "" Then
A$ = CStr(C)
A$ = Replace(A$, Chr(10), "µ")
A$ = Replace(A$, Chr(13), "µ")
C = A$
End If
Next C
'---
R.TextToColumns Destination:=R, DataType:=xlDelimited, _
TextQualifier:=xlDoubleQuote, ConsecutiveDelimiter:=True, Tab:=False, _
Semicolon:=False, Comma:=False, Space:=False, Other:=True, OtherChar:="µ"
End Sub