Double chiffre dans une cellule

Option Explicit

Sub test()
Dim M, i, k, e As Integer
On Error Resume Next
Application.ScreenUpdating = False
   For M = 1 To 10
   Cells(1, M) = 1
   Cells(1, M) = Cells(1, M - 1) + 1
   Cells(2, M) = 11
   Cells(2, M) = Cells(2, M - 1) + 1
   Cells(3, M) = 21
   Cells(3, M) = Cells(3, M - 1) + 1
   Cells(4, M) = 31
   Cells(4, M) = Cells(4, M - 1) + 1
   Cells(5, M) = 41
   Cells(5, M) = Cells(5, M - 1) + 1
   Cells(6, M) = 51
   Cells(6, M) = Cells(6, M - 1) + 1
   Cells(7, M) = 61
   Cells(7, M) = Cells(7, M - 1) + 1
   Cells(8, M) = 71
   Cells(8, M) = Cells(8, M - 1) + 1
   Cells(9, M) = 81
   Cells(9, M) = Cells(9, M - 1) + 1
   Next M
  
  For i = 1 To 10
     Cells(1, i) = Cells(1, i) & Chr(10) & Cells(1, i)
   Cells(2, i) = Cells(2, i) & Chr(10) & Cells(2, i)
   Cells(3, i) = Cells(3, i) & Chr(10) & Cells(3, i)
   Cells(4, i) = Cells(4, i) & Chr(10) & Cells(4, i)
   Cells(5, i) = Cells(5, i) & Chr(10) & Cells(5, i)
   Cells(6, i) = Cells(6, i) & Chr(10) & Cells(6, i)
   Cells(7, i) = Cells(7, i) & Chr(10) & Cells(7, i)
      Cells(8, i) = Cells(8, i) & Chr(10) & Cells(8, i)
   Cells(9, i) = Cells(9, i) & Chr(10) & Cells(9, i)
 Next i
 
For Each k In Range("A1:J9").Cells
e = (Len(k) - 1) / 2
With k.Characters(Start:=1, Length:=e).Font
        .Name = "Calibri"
        .Size = 24
    End With
    With k.Characters(Start:=e + 1, Length:=e + 1 + e).Font
        .Name = "Calibri"
        .Size = 8
    End With
  Next
 
 Range("A1:J9").HorizontalAlignment = xlCenter
 Rows("1:9").Rows.AutoFit
Application.ScreenUpdating = True
End Sub