Option Explicit Sub suddividi() Dim x, ContaVirgole, cella cella = Sheets(1).Range("D4") For x = 1 To Len(cella) If Mid(cella, x, 1) = "," Then ContaVirgole = ContaVirgole + 1 Next x Sheets(2).Columns("A:A").ClearContents For x = 0 To ContaVirgole Sheets(2).Range("A" & x + 1) = Split(cella, ",")(x) Next x End Sub