Here is a macro to place it on an other sheet
Sub transpose()
Dim cRows As Long
Dim cCols As Long
Dim cNewRow As Long
Dim i As Long
Dim oCell As Range
cRows = Cells(Rows.Count, "A").End(xlUp).Row
For i = 2 To cRows
With Worksheets("Sheet2")
cNewRow = Asc(Cells(i, "B").Value) - 64
cCols = .Cells(1, Columns.Count).End(xlToLeft).Column
If .Range("A1") = "" Then
cCols = 0
Set oCell = Nothing
Else
Set oCell = .Range("A1").Resize(1, cCols).Find(Cells(i,
"A").Value, , xlFormulas)
End If
If oCell Is Nothing Then
.Cells(1, cCols + 1).Value = Cells(i, "A").Value
.Cells(cNewRow + 1, cCols + 1).Value = Cells(i, "B").Value
Else
.Cells(1, oCell.Column).Value = Cells(i, "A").Value
.Cells(cNewRow + 1, oCell.Column).Value = Cells(i,
"B").Value
End If
Set oCell = Nothing
End With
Next i
End Sub
--
HTH
Bob Phillips
... looking out across Poole Harbour to the Purbecks
(remove nothere from the email address if mailing direct)