try this
Sub test()
Dim a, b(), i As Long, ii As Long, iii As Long, n As Long, x
On Error Resume Next
Application.DisplayAlerts = False
Sheets("result").Delete
Sheets.Add(after:=Sheets(1)).Name = "result"
With Sheets("Activesheet")
a = .Range("a1", .Range("a" & Rows.Count).End(xlUp)).Resize(, 91).Value
End With
ReDim b(1 To Rows.Count, 1 To UBound(a, 2))
On Error Resume Next
For i = 1 To UBound(a, 1)
x = Split(a(i, 1), vbLf)
For ii = 0 To UBound(x)
n = n + 1
For iii = 1 To 6
b(n, iii) = Split(a(i, iii), vbLf)(ii)
Next
For iii = 7 To UBound(a, 2)
b(n, iii) = a(i, iii)
Next
Next
Next
On Error GoTo 0
Sheets("result").Cells(1).Resize(n, UBound(b, 2)).Value = b
End Sub
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