感谢您的帮助,已经写了一个自定义函数
Sub mySplitter()
Dim ar_data, ar_tem
Dim i, j
ar_data = Sheet1.Range("C2:C" & Sheet1.Range("C1048576").End(xlUp).Row)
For i = 1 To UBound(ar_data)
ar_tem = Split(ar_data(i, 1), vbLf)
For j = 0 To UBound(ar_tem)
Sheet1.Range("C" & i + 1).Offset(0, j + 1) = ar_tem(j)
Next
Next