How many columns is your original data?
If one column and your data is consistently 3 rows, this macro will work.
Sub ColtoRows_NoError()
Dim Rng As Range
Dim i As Long
Dim j As Long
Dim nocols As Integer
Application.ScreenUpdating = False
Set Rng = Cells(Rows.Count, 1).End(xlUp)
j = 1
On Error Resume Next
nocols = InputBox("Enter Number of Columns Desired")
For i = 1 To Rng.Row Step nocols
Cells(j, "A").Resize(1, nocols).Value = _
Application.Transpose(Cells(i, "A").Resize(nocols, 1))
j = j + 1
Next
Range(Cells(j, "A"), Cells(Rng.Row, "A")).ClearContents
Application.ScreenUpdating = True
End Sub
If more than one original column, post back with more details.
If unfamiliar with macros see David McRitchie's "getting started" site.
http://www.mvps.org/dmcritchie/excel/getstarted.htm
Gord Dibben Excel MVP