Sub transpose10() LR = Cells(Rows.Count, "A").End(xlUp).Row outrow = 2 outcol = 5 For j = 2 To LR s = Cells(j, 1).Value suc = Cells(j, 2).Value ar = Split(s, Chr(10)) For i = 0 To UBound(ar) Cells(i + outrow, outcol) = ar(i) Cells(i + outrow, outcol + 1) = suc Next outrow = i + outrow Next End Sub