Option Explicit
Sub abc()
Dim a, i, j, k, m, n, t
a = [a1].CurrentRegion.Value
ReDim b(1 To 10 & UBound(a), 1 To UBound(a, 2))
For i = 1 To UBound(a)
For j = 1 To UBound(a, 2)
t = Split(a(i, j), vbLf)
For k = 0 To UBound(t)
b(m + k + 1, j) = t(k)
Next
If n < UBound(t) Then n = UBound(t)
Next
m = m + n + 1: n = 0
Next
[a1].Offset(, UBound(a, 2) + 1).Resize(m, UBound(b, 2)) = b
End Sub