try this code

Sub dosomething()
   '* siti Vi / jakarta, sept 24, 2010*
   Dim refTbl As Range
   Dim DesTbl As Range
   Dim r As Long, i As Long, c As Long
   Set refTbl = Cells(1, 1).CurrentRegion
   Set DesTbl = refTbl(1, 1).Offset(0, refTbl.Columns.Count + 3)

   For r = 2 To refTbl.Rows.Count
      If Not refTbl(r, 1) = refTbl(r - 1, 1) Then
         c = c + 1
         i = 0
         DesTbl(1, c) = refTbl(1, 1)
         DesTbl(2, c) = refTbl(r, 1)
         DesTbl(3, c) = refTbl(r, 2)
      Else
         i = i + 1
         DesTbl(3 + i, c) = refTbl(r, 2)
      End If
   Next r
End Sub

On Wed, Sep 22, 2010 at 6:04 PM, Deepak Rawat <deepakexce...@gmail.com>
wrote:
>
> Dear All
>
> Pls find the attached file and do the needful
> I have data in two columns and has to split it, in what form i have
mention inside the file
>
> Regards,
> Deepak

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