Would appreciate help with the following problem:

I have data in two columns - "Make" & "Model"
I need to convert the into an array with:
1) a column for each "Make"
2) each model in the correct column.

Example:

Change the data from that shown below: (Note: The number of "Makes" is not
limited to three).

Make Model
------- ----------
Ford Falcon
Ford Focus
Ford Fiesta
Ford Mondeo
Ford Anglia
Holden Commodore
Holden Torrano
Holden Monarro
Holden Astra
Kia Rio
Kia Carnival


Need to change the data to look like below: (Note: I need to automate this
(using VBA) for others to use, so I don't want to manually transpose the
data).

Ford Holden Kia
-------- ------------- -----------
Falcon Commodore Rio
Focus Torrano Carnival
Fiesta Monarro
Mondeo Astra
Anglia