Multi-line excel cells into rows

jindon & mike7952,

Thank you for your help. I'm still very beginner with Macros. How do I have to adjust the equation/macro if I want to increase the number of rows and columns in my excel sheet. In my actual data set my data expands up to column CL (which of columns A to F have multi-line data) and up to row 11550, number of lines within one column being max 54.

I just try to understand what are the lines which I have to modify.

Can you upload you workbook?

Pls find extract of it enclosed. Unfortunately the whole file is too big to be uploaded.