Perhaps this Sub might be of a little help, aswell as the 'call' in front of the called sub appears not to be mandatory.

This macro does the trick as per your request:
What it performs is by 2 absolute cellreferences controling initial row and column numbering.

a few dims and a for next loop do the dirty work

have fun.



Option Explicit

Sub SplitValCol()
Dim colCount As Integer
Dim rowcount As Integer
Dim celVal As Range
Dim amt As Integer
Dim rownr As Long
ActiveCell.SpecialCells(xlLastCell).Select
rownr = ActiveCell.Row
Range("A1").Select

colCount = 2
rowcount = 2

For rowcount = 2 To rownr

If Cells(rowcount, colCount) = "a" Then
amt = Cells(rowcount, colCount - 1)
Cells(rowcount, colCount + 2) = amt

Else

If Cells(rowcount, colCount) = "b" Then
amt = Cells(rowcount, colCount - 1)
Cells(rowcount, colCount + 3) = amt

Else

If Cells(rowcount, colCount) = "c" Then
amt = Cells(rowcount, colCount - 1)
Cells(rowcount, colCount + 4) = amt

End If
End If
End If

Next rowcount

End Sub