Public Sub lvwAddLine(lvw As ListView, _
  Optional ByVal Index As Variant, _
  Optional ByVal Key As Variant, _
  Optional ByVal Icon As Variant, _
  Optional ByVal SmallIcon As Variant, _
  Optional ByVal Text As Variant, _
  Optional ByVal SubItemsText As Variant)
 
  Dim itemX As ListItem
  Dim I As Integer
  Dim sItem() As String
 
  If Not IsMissing(Index) Then
    Set itemX = lvw.ListItems.Add(Index)
  Else
    Set itemX = lvw.ListItems.Add()
  End If
 
  If Not IsMissing(Key) Then itemX.Key = Key
  If Not IsMissing(Icon) Then itemX.Icon = Icon
  If Not IsMissing(SmallIcon) Then itemX.SmallIcon = SmallIcon
  If Not IsMissing(Text) Then itemX.Text = Text
 
  <font color=green>' SubItems</font>
  If Not IsMissing(SubItemsText) Then
    sItem = Split(SubItemsText, vbTab)
    For I = 0 To UBound(sItem)
      itemX.SubItems(I + 1) = sItem(I)
    Next I
  End If
End Sub

lvwAddLine ListView1, , , , , "Spalte1", "Spalte2" & vbTab & "Spalte3"