Function ParsefileAsTable(ByVal sNomFichier As String) As Variant
Dim Chaine As String
Dim Ar() As String
Dim var As Variant
Dim nblignes As Long
Dim nbcol As Long
Dim i As Long
Dim iRow As Long, iCol As Long
Dim NumFichier As Integer
Dim Separateur As String * 1

    Separateur = ","
    With Application
        .ScreenUpdating = False
        .EnableEvents = False
    End With

    Close
    NumFichier = FreeFile

    iRow = 0
    Open sNomFichier For Input As #NumFichier

    Do While Not EOF(1)
        Line Input #NumFichier, Chaine
        nblignes = nblignes + 1
        Ar = Split(Chaine, Separateur)
        nbcol = UBound(Ar) + 1
    Loop
    Close #NumFichier

ReDim var(1 To nblignes, 1 To nbcol)

iRow = 0
    Open sNomFichier For Input As #NumFichier
        Do While Not EOF(NumFichier)
                iCol = 1: iRow = iRow + 1
                Line Input #NumFichier, Chaine
                Ar = Split(Chaine, Separateur)
                For i = LBound(Ar) To UBound(Ar)
                    If Not iCol > nbcol Then
                        var(iRow, iCol) = Ar(i)
                        iCol = iCol + 1
                    End If
                Next
        Loop
    Close #NumFichier

    With Application
        .ScreenUpdating = True
        .EnableEvents = True
    End With

ParsefileAsTable = var

End Function

Function ParsefileAsTable(ByVal sNomFichier As String) As Variant

ParsefileAsTable = var

Dim var as Variant
var = ParseFileAsTable("C:mon_fichier.txt")

Range("A1").Resize(UBound(var, 1), UBound(var, 2)).Value = _
    var