'met tout ca dans une form
Option Explicit
Private Declare Function SendMessage Lib "user32" Alias "SendMessageA" _
(ByVal hwnd As Long, ByVal wMsg As Long, _
ByVal wParam As Long, lParam As Any) As Long
Private Const LB_SETTABSTOPS = &H192
Private Sub Form_Load()
ReDim TabStop(0 To 2) As Long
'on positionne les tabulations
TabStop(0) = 50
TabStop(1) = 100
TabStop(2) = 150
'on efface puis on réinitialise les tabulations
Call SendMessage(List1.hwnd, LB_SETTABSTOPS, 0&, ByVal 0&)
Call SendMessage(List1.hwnd, LB_SETTABSTOPS, 3, TabStop(0))
List1.Refresh
List1.AddItem "Colonne 1" & vbTab & "Colonne 2" & vbTab & "Colonne 3"
List1.AddItem "Jean" & vbTab & "Michel" & vbTab & "Jean-Michel"
End Sub