Option Explicit
Sub Macro1()
Dim iNumRows As Integer, iNumCol As Integer, r As Integer, c As Integer
iNumRows = Sheets("data").UsedRange.Rows.Count
iNumCol = Sheets("data").UsedRange.Columns.Count
For r = 1 To iNumRows
For c = 1 To iNumCol
Sheets("result").Cells(c, r) = Sheets("data").Cells(r, c)
Next
Next

End Sub

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