For k = 1 To 3
ch = Range("A" & k).Value
Select Case Left(ch, 1)
Case Is = "+"
If ch Like "+33*" Then
ch = "'0" & Mid(ch, 4)
Else
Select Case Left(ch, 4)
Case "+590", "+594", "+596", "+508", "+681", "+687", "+689"
ch = "'0" & Mid(ch, 5)
End Select
End If
End Select
Range("A" & k).Value = ch
Next