CRLF - Lines Split by Carriage Return, Line Feed

Option Explicit
Sub Macro21()
'  David McRitchie, misc,  2001-08-06
'  http://wwww.mvps.org/dmcritchie/excel/crlf.htm
'  --look for Chr(10) from bottom
   Application.ScreenUpdating = False
   Application.Calculation = xlCalculationManual

    Dim i As Long, j As Long, k As Long
    For i = Cells(Cells.Rows.Count, "A").End(xlUp).Row _
                      To 2 Step -1
      j = Len(Cells(i, 2)) - Len(Replace(Cells(i, 2), _
                            Chr(10), "")) / Len(Chr(10))
      If j > 0 Then
        Rows(i + 1).Resize(j).Insert
        For k = 0 To j - 1
          '-- column A  maybe should be divided up
          '--     instead of copied ??
          Cells(i + k + 1, 1) = Cells(i, 1)
          '-- column B
          Cells(i + k + 1, 2) = Mid(Cells(i + k, 2), _
             InStr(1, Cells(i + k, 2), _
             Chr(10), vbTextCompare) + 1)
          Cells(i + k, 2) = Left(Cells(i + k, 2), _
             InStr(1, Cells(i + k, 2), _
             Chr(10), vbTextCompare) - 1)
          '-- column C
          Cells(i + k + 1, 3) = Mid(Cells(i + k, 3), _
             InStr(1, Cells(i + k, 3), _
             Chr(10), vbTextCompare) + 1)
          Cells(i + k, 3) = Left(Cells(i + k, 3), _
             InStr(1, Cells(i + k, 3), _
             Chr(10), vbTextCompare) - 1)
        Next k
      End If
    Next i
    Application.Calculation = xlCalculationAutomatic
    Application.ScreenUpdating = True
End Sub