I have found the solution myself.
the code is:
Lines = Split(rsFaktura.Fields("Varenumrer"), ",")
num_rows = UBound(Lines)
Do While I <= num_rows
Line = Split(Lines(I), ",")
Line1 = Line(0)
ListBox1.AddItem (Line1)
Ark1.Cells(11, I + 15) = Line
I = I + 1
Loop