某些引用的字段值包含换行符。vbCrLf和逗号分割只有在文件的行间和字段之间只有这些东西时才有效：如果字段值可能包含其中任何一个，则不起作用。
为了让它更清楚，这将显示换行符在文件中的位置（vbCrLf/vbLf/vbCr中的任何一个）：

ff = FreeFile ' Read the entire CSV file into a string...
    Open ThisWorkBook.path & "\" & csvFilePath For Input As ff
    csvContent = Input$(LOF(ff), ff)
    Close ff
    
    csvContent = Replace(csvContent, vbCrLf, "<CrLf>")
    csvContent = Replace(csvContent, vbCr, "<Cr>")
    csvContent = Replace(csvContent, vbLf, "<Lf>")
    csvContent = Replace(csvContent, "<CrLf>", "<CrLf>" & vbLf)
    Debug.Print csvContent

某些记录在引号 * 中有CrLf * -这些不是分隔行的新行，而是嵌入字段数据中的新行。

Date,Tim e,Service,"Service provider","Client name","Client phone",Comment,"Service category"<CrLf>
26-08-2023,"01:00 PM - 01:55 PM","Nissan Frontier #CO 026","Harold  Richards","Severus Mitsu",+18765894838,"10. Excessive Speeding","Manual General License"<CrLf>
26-08-2023,"10:15 AM - 11:10 AM","Nissan Frontier #CO 026","Harold  Richards","Severus Mitsu",+18765894838,"9.Ran the red lights","Manual General License"<CrLf>
26-08-2023,"09:20 AM - 10:15 AM","Nissan Frontier #CO 026","Harold  Richards","Severus Mitsu",+18765894838,"8.Mastered Parallel Parking","Manual General License"<CrLf>
26-08-2023,"08:25 AM - 09:20 AM","Nissan Frontier #CO 026","Harold  Richards","Severus Mitsu",+18765894838,"7.botched attempt at parallel parking","Manual General License"<CrLf>
26-08-2023,"07:30 AM - 08:25 AM","Nissan Frontier #CO 026","Harold  Richards","Severus Mitsu",+18765894838,"6. Making good progress","Manual General License"<CrLf>
24-08-2023,"01:00 PM - 01:55 PM","L200 Mitsubishi #794 AL","Tim Robinson","Severus Mitsu",+18765894838,"5.Checked only 1 mirror before moving off<CrLf>
","Manual General License"<CrLf>
24-08-2023,"10:15 AM - 11:10 AM","L200 Mitsubishi #794 AL","Tim Robinson","Severus Mitsu",+18765894838,"4.Started the vehicle properly<CrLf>
","Manual General License"<CrLf>
24-08-2023,"09:20 AM - 10:15 AM","L200 Mitsubishi #794 AL","Tim Robinson","Severus Mitsu",+18765894838,"3.Failed to disengage parking brake<CrLf>
","Manual General License"<CrLf>
24-08-2023,"08:25 AM - 09:20 AM","L200 Mitsubishi #794 AL","Tim Robinson","Severus Mitsu",+18765894838,"2.Failed to engage seatbelt<CrLf>
","Manual General License"<CrLf>
24-08-2023,"07:30 AM - 08:25 AM","L200 Mitsubishi #794 AL","Tim Robinson","Severus Mitsu",+18765894838,"1.Success fully Opened door<CrLf>
","Manual General License"<CrLf>

EDIT：这成功地从“问题”文件中读取内容：

Sub Tester()
    Debug.Print GetCSVCellValueFromRecord("Test2.csv", 1, "Comment")
    '>> 1.Success fully Opened door
    Debug.Print GetCSVCellValueFromRecord("Test2.csv", 2, "Comment")
    '>> 2.Failed to engage seatbelt
    Debug.Print GetCSVCellValueFromRecord("Test2.csv", 1, "Commentx")
    '>> ?header?
    Debug.Print GetCSVCellValueFromRecord("Test2.csv", 4, "Comment")
    '>> 4.Started the vehicle properly
    Debug.Print GetCSVCellValueFromRecord("Test2.csv", 30, "Comment")
    '>> ?rec num?
End Sub

Function GetCSVCellValueFromRecord(csvFilePath As String, recordIndex As Long, targetColumnName As String) As Variant
    Dim numLines As Long, lines As Collection
    Dim headers() As String, fields() As String
    Dim columnIndex As Long, i As Long
   
    Set lines = CSVToLines(ThisWorkBook.path & "\" & csvFilePath)
    numLines = lines.Count
    If numLines = 0 Then
        GetCSVCellValueFromRecord = "?no data?"
        Exit Function
    End If
    
    ' Find the column index of the target data
    headers = lines(1) ' Get the headers from the first line
    columnIndex = -1
    For i = LBound(headers) To UBound(headers)
        If Trim(headers(i)) = targetColumnName Then
            columnIndex = i
            Exit For
        End If
    Next i
    
    ' check the column name was found
    If columnIndex = -1 Then
        GetCSVCellValueFromRecord = "?header?"
    Else
        ' record index is within bounds?
        If recordIndex >= 1 And recordIndex <= lines.Count - 1 Then
            fields = lines(numLines - (recordIndex - 1))
            If UBound(fields) >= columnIndex Then
                GetCSVCellValueFromRecord = Trim(fields(columnIndex))
                Exit Function
            End If
        Else
            GetCSVCellValueFromRecord = "?rec num?"
        End If
    End If
End Function

'Return the content from a CSV file as a Collection of
'  arrays, one array per line
'Account for quoted fields containing commas, quotes, or newlines
Function CSVToLines(csvFilePath As String) As Collection

    Dim csvContent As String, line As String, cNext As String
    Dim c, col As New Collection
    Dim i As Long, ff As Integer, length As Long, inQ As Boolean
    
    ff = FreeFile ' Read the entire CSV file into a string...
    Open csvFilePath For Input As ff
    csvContent = Input$(LOF(ff), ff)
    Close ff
    
    csvContent = Replace(csvContent, vbCrLf, vbLf) & " " 'normalize newlines and add a space
    length = Len(csvContent) - 1                         'skip the added space when looping...
    inQ = False                                          'not yet inside a quoted field
    i = 1
    Do While i < length
        c = Mid(csvContent, i, 1)
        cNext = Mid(csvContent, i + 1, 1)
        If c = """" Then       'already in quotes?
            If cNext = """" Then
                line = line & c     'was a doubled-up quote - add one quote
                i = i + 1           'skip the next character
            Else
                inQ = Not inQ       'switching in/out of a quoted field
            End If
        Else
            If Not inQ Then
                'Not in a quoted field - decide how to handle the character
                Select Case c
                    Case vbLf   'not inside quotes, so this is the end of a line...
                        col.Add Split(line, Chr(0))  'split fields on chr(0)
                        line = ""
                    Case ",": line = line & Chr(0) 'sub comma for chr(0) for later splitting
                    Case Else: line = line & c
                End Select
            Else
                'In a quoted field: add each character unless a vblf
                '  change behaviour to suit your needs....
                Select Case c
                    Case vbLf 'do nothing?
                    Case Else: line = line & c
                End Select
            End If
        End If
        i = i + 1
    Loop
    If Len(line) > 0 Then col.Add Split(line, Chr(0)) 'add any remaining line
    Set CSVToLines = col
End Function