Sub test()Dim temp, i As Integer, j As Integer, s As StringRange("b1:b3").ClearFor i = 1 To 3temp = Split(Cells(i, 1), vbLf)For j = 0 To UBound(temp)If temp(j) <> "" Then Cells(i, 2) = Cells(i, 2) & temp(j) & vbLfNext jCells(i, 2) = Left(Cells(i, 2), Len(Cells(i, 2)) - 1)Next iEnd Sub