Try these, assuming data starts in row 2:

Item No:
=INDIRECT("A" &INT((ROW()-2)/3)+2)
Code:
=INDEX($B$1:$D$1,,MOD(ROW()-2,3)+1)
Value:
=OFFSET($B$2,INT((ROW()-2)/3),MOD(ROW()-2,3),1)

and copy all three down.

(I input the formulas on the same sheet in columns F to G; if you put them
on a separate sheet, qualify the above with the sheet name.

HTH

" wrote:

I need to change data from this format
ItemNo PCAL PCBW PCCH
PH53015 43 43 16

to this format.
Item Code Value
PH53015 PCAL 43
PH53015 PCBW 43
PH53015 PCCH 16

Can some one help me out?

Thanks