How about a macro:

Option Explicit
Sub testme()

Dim DestCell As Range
Dim myStep As Long
Dim LastRow As Long
Dim FirstRow As Long
Dim iRow As Long

myStep = 3

With Worksheets("sheet1")
FirstRow = 1
LastRow = .Cells(.Rows.Count, "A").End(xlUp).Row

Set DestCell = .Range("a1")
For iRow = FirstRow + myStep To LastRow Step myStep
Set DestCell = DestCell.Offset(1, 1)
With .Cells(iRow, "A").Resize(myStep)
.Copy _
Destination:=DestCell
.ClearContents
End With
Next iRow

End With

End Sub

If you're new to macros, you may want to read David McRitchie's intro at:
http://www.mvps.org/dmcritchie/excel/getstarted.htm

wrote:

Hi..there
If you have any clue, please help me out.
I have the values in A column below
A
B
C
D
E
F
G
H
I
J
K
L
But I wold like to get:
A
B D
C E G
F H J
I K
L

Thank you.

--

Dave Peterson