Sub Liens()
Dim Cell As Range, Plage As Range
With ActiveSheet
Set Plage = .Range("B3", .Cells(.Rows.Count, "B").End(xlUp))
End With
For Each Cell In Plage.Cells
ActiveSheet.Hyperlinks.Add Anchor:=Cell.Offset(0, 2), Address:="", SubAddress:= _
Cell.Value, TextToDisplay:=CStr(Cell.Offset(0, -1))
Next Cell
End Sub