This seems to work

Sub makelist()
Worksheets("Sheet1").Activate
LastAccount = Range("A1", Range("A1").End(xlToRight)).Count
RowCount = 1
For j = 1 To LastAccount
ThisAccount = Cells(1, j)
MyRow = 2
Do
If Cells(MyRow, j) = "" Then Exit Do
' MsgBox Cells(MyRow, j)
Worksheets("Sheet2").Cells(RowCount, 1) = ThisAccount
Worksheets("Sheet2").Cells(RowCount, 2) = Cells(MyRow, j)
MyRow = MyRow + 1
RowCount = RowCount + 1
Loop
Next j
End Sub

best wishes
--
Bernard V Liengme
Microsoft Excel MVP
http://people.stfx.ca/bliengme
remove caps from email

"Allan" wrote in message
...
I've search for a week now and can't seem to find an answer.

I have a spreadsheet that contains about 150 columns with row 1 being an
account number and rows 2..n contain products purchased. Example:
10 20
apples cans
oranges boxes
grapes

Some clients may have only 1 product while another client may have 300.

How can I transpose the data into rows and maintain the account number
with
the item? Example:
10 apples
10 oranges
10 grapes
20 cans
20 boxes

Any help would be appreciated.

Thanks,
Allan