Option Explicit
Sub VERİLERİ_DÜZENLE()
Dim HÜCRE As Range, AYIR As Variant, X As Integer, SATIR As Long
Columns("D:D").Clear
If WorksheetFunction.CountA(Columns("A:A")) = 0 Then Exit Sub
For Each HÜCRE In Columns("A:A").SpecialCells(xlCellTypeConstants, 23)
AYIR = Split(HÜCRE.Value, Chr(10))
For X = 0 To UBound(AYIR)
SATIR = SATIR + 1
Cells(SATIR, "D") = AYIR(X)
Next
Next
MsgBox "İşleminiz tamamlanmıştır.", vbInformation
End Sub