Attribute VB_Name = "Module1"
Option Explicit

Dim tablo, tabloR()
Dim i&, n&, nbrC&, nb&, nbD, k&, col$, nCol&

Sub Tabulations()
    
    Application.ScreenUpdating = False
    Cells.VerticalAlignment = xlCenter
    For nCol = 1 To 3
        col = Choose(nCol, "Z", "AB", "AD")
        tablo = Range(col & "2:" & col & Range(col & Rows.Count).End(xlUp).Row)
        Range(col & "2:" & col & Range(col & Rows.Count).End(xlUp).Row).VerticalAlignment = xlTop
        Range(col & "2:" & col & Range(col & Rows.Count).End(xlUp).Row).ClearContents
        k = 0
        For i = 1 To UBound(tablo, 1)
            If tablo(i, 1) <> "" Then
                nbrC = Len(tablo(i, 1))
                n = 0
                For nb = 1 To nbrC + 1
                    If (Mid(tablo(i, 1), nb, 1) = "," _
                            And Mid(tablo(i, 1), nb + 1, 1) <> " ") _
                            Or nb = nbrC + 1 Then
                        ReDim Preserve tabloR(1 To 1, 1 To k + 1)
                        If Range(col & i + 1) = "" Then
                            Range(col & i + 1) = Mid(tablo(i, 1), 1 + n, nb - n - 1)
                        Else
                            Range(col & i + 1) = Range(col & i + 1) & vbLf & Mid(tablo(i, 1), 1 + n, nb - n - 1)
                        End If
                        n = nb
                    End If
                Next nb
                'k = k + 1
            End If
        Next i
    Next nCol
End Sub