Dim vItem As Variant
Dim I As Integer
Dim Index As Integer
Dim itemX As ListItem
 
Index = 0
vItem = Split(Text1.Text, vbCrLf)
For I = 0 To UBound(vItem)
  If vItem(I) <> "" Then
    Index = Index + 1
    If Index = 1 Then
      Set itemX = ListView1.ListItems.Add(, , vItem(I))
    Else
      itemX.SubItems(Index - 1) = vItem(I)
    End If
  End If
Next I