Excel 2007 : How I implement a code?

You put the code in a standard module

Originally Posted by marianmix

Thank you for the earlier answer.
I attached a picture. This is a standard module?

Yes, that is a standard module. Just paste the code in, alone. You do not need to add any other code, like you did here:

Sub Macro1()
'
' Macro1 Macro
'

'

Then in your spreadsheet you can use the function like this:

=SplitText(A1,5,10)

or whatever arguments are appropriate.