Dim arr, arr1, arr2()
Dim i, j, k, n
With ActiveSheet
arr = .Range("a1:f" & .Range("a65536").End(3).Row).Value
End With
For i = LBound(arr) To UBound(arr)
arr(i, 2) = Replace(arr(i, 2), ",", ",", , , vbTextCompare)
arr1 = Split(arr(i, 2), ",")
For j = LBound(arr1) To UBound(arr1)
n = n + 1
ReDim Preserve arr2(1 To 6, 1 To n)
For k = 1 To 6
arr2(k, n) = arr(i, k)
Next k
arr2(2, n) = arr1(j)
Next j
Next i
With Sheets.Add
.Cells(1, 1).Resize(n, 6) = Application.Transpose(arr2)
End With