Char(10) is the line feed character and should be putting value from each cell on its own line. If you make the column wide enough, the formula above will yield 3 seperate lines in a single cell.
If you are looking to transpose row members into their own cells in a column then have a look at "Paste special" with the "Transpose" option.
Maybe the Mac uses something other than character #10 for a linefeed. Check the character codes in Mac help and see if that is the case. Surely they must have some kind of a linefeed character.
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