RE,
Vérifies ton code :
Sub Transpose()
Dim x, y As String
Application.ScreenUpdating = False
Range("C2", Range("C2").End(xlToRight)).Select
x = Application.CountA(Selection)
Range("B3", Range("B3").End(xlDown)).Select
y = Application.CountA(Selection)
Selection.Copy
Range("K2").Select
ActiveSheet.Paste
Selection.Offset(0, 1) = Range("B2").Offset(0, 1)
For i = 1 To x - 1
ActiveCell.Offset(y, 0).Select
ActiveSheet.Paste
Selection.Offset(0, 1) = Range("B2").Offset(0, i + 1)
Next
For i = 1 To x
Range("B3", Range("B3").End(xlDown)).Select
Selection.Offset(0, i).Copy
Range("M2").Offset(((i - 1) * y), 0).Select
ActiveSheet.Paste
Next
Application.CutCopyMode = False
Range("C2").Select
End Sub