Will you always have a block of 4 rows for each Part Number with a
blank row between blocks, or could the number of rows per block vary?

I would suggest that you copy the Part Number column to another sheet
and then sort this column, so that the blanks drop to the bottom and
you have a contiguous range of Part Numbers. This forms the basis of
your second table. You could then use the MATCH( ) function to get the
relative position (row) of a part number in the main table and use this
within an INDEX( ) formula in order to return the first line of the
Description, the Quantity, Unit Price and Sub-total columns - I would
suggest that you put the columns in this order. These four formulae can
then be copied down to complete the second table.

Hope this helps.

Pete