Fonction inverse de convertir sur excel

Option Explicit

Const separateur = ","
Const FD = "Feuil1"     ' feuille données
Const lidebFD = 4
Const codebFD = 1
Const FR = "Feuil2"     ' feuille résultat
Const lidebFR = 4
Const codebFR = 1

Public Sub ConcatenerColonnes()
Dim liFD As Long, lifinFD As Long
Dim coFD As Long, cofinFD As Long
Dim liFR As Long
Dim s As String
' dernière ligne feuille FD
  lifinFD = Sheets(FD).Cells(65536, codebFD).End(xlUp).Row
' initialisation liFR
  liFR = lidebFR
' on y va
  For liFD = lidebFD To lifinFD
    s = ""
    cofinFD = Sheets(FD).Cells(liFD, 255).End(xlToLeft).Column
    For coFD = codebFD To cofinFD - 1
      s = s & Sheets(FD).Cells(liFD, coFD).Value & separateur
    Next coFD
    s = s & Sheets(FD).Cells(liFD, cofinFD).Value
    Sheets(FR).Cells(liFR, codebFR).Value = s
    liFR = liFR + 1
  Next liFD
End Sub