Option Explicit Sub abc() Dim a, i, j, m, t(3) With Sheets("测试数据") a = .[a1].CurrentRegion.Offset(1).Resize(, 3).Value ReDim b(1 To UBound(a) * 5, 1 To 3) For i = 1 To UBound(a) For j = 2 To 3 t(j) = Split(a(i, j), ",") Next For j = 0 To UBound(t(2)) m = m + 1 b(m, 1) = a(i, 1): b(m, 2) = t(2)(j):: b(m, 3) = t(3)(j) Next Next .[e2].Resize(m, 3) = b End With End Sub