This is a brute force solution: note the comments. Replace the file name with your file name

Sub TransposeCSV(
' Source file MUS
' 1. have between 1 and 255 row
' 2. the same number of delimiters (,) on each ro
col =
Close #
Open "c:\aa.csv" For Input As #
While Not EOF(1
Line Input #1,
a = Split(q, ","
b = Application.WorksheetFunction.Transpose(a
For i = LBound(b) To UBound(b
ActiveSheet.Cells(i, col) = b(i, 1
Next
col = col +
Wen
Close #
End Sub