Dim aTexte(2) As Variant
aTexte(0) = "A1;A2"
aTexte(1) = "B1;B2"
aTexte(2) = "VAR1;VAR2"
 
k = Split(aTexte(0), ";")
l = Split(aTexte(1), ";")
m = Split(aTexte(2), ";")
  For i = 0 To UBound(k)
    For g = 0 To UBound(l)
      For d = 0 To UBound(m)
        Debug.Print k(i) & l(g) & m(d)
      Next
    Next g
 
  Next i