I've found a solution.
Sub lf2html()
Dim i, chrCount As Integer
Dim htmlTxt As String
Dim cell As Range
Dim SetCellStart
Dim SetCellStop
SetCellStart = InputBox("StartCell ( f0r example: a1 ):", "Enter number!")
SetCellStop = InputBox("StopCell ( f0r example: a2 )", "Enter number!")
'MsgBox SetCellStart SetCellStop
For Each cell In Range(SetCellStart, SetCellStop)
htmlTxt = "<html><head></head><body><p>"
chrCount = cell.Characters.Count
For i = 1 To chrCount
With cell.Characters(i, 1)
If (Asc(.Text) = 10) Then
htmlTxt = htmlTxt & "</p><p>"
Else
htmlTxt = htmlTxt & .Text
End If
End With
Next
htmlTxt = htmlTxt & "</p></body></html>"
cell.Value = htmlTxt
Next cell
End Sub