Sub dd()
arr = [a1].CurrentRegion
ReDim brr(1 To 10001)
For i = 0 To UBound(arr)
s = arr(i)
If InStr(s, ",") Then
b = Split(s, ",")
For j = 0 To UBound(b)
n = n + 1
brr(n) = b(j)
Next
Else
n = n + 1
brr(n) = s
End If
Next
[b1].Resize(UBound(brr)) = brr
End Sub