Bonjour,
à tester,
Sub test_Liste()
Dim liste()
With Sheets("Feuil1")
For i = 2 To .Cells(Rows.Count, 1).End(xlUp).Row
For c = 2 To .Cells(1, Columns.Count).End(xlToLeft).Column
n = n + 1
ReDim Preserve liste(n)
liste(n) = .Cells(i, 1) & "~" & .Cells(1, c)
Next c
Next i
End With
With Sheets("Feuil2")
.[A1].Resize(UBound(liste)) = Application.Transpose(liste)
.Range("A2:A" & .Cells(Rows.Count, 1).End(xlUp).Row).TextToColumns Destination:=Range("A2"), DataType:=xlDelimited, _
TextQualifier:=xlDoubleQuote, ConsecutiveDelimiter:=False, Tab:=False, _
Semicolon:=False, Comma:=False, Space:=False, Other:=True, OtherChar _
:="~", FieldInfo:=Array(Array(1, 1), Array(2, 1)), TrailingMinusNumbers:=True
End With
End Sub