Going across is easy, use Text to Columns. To go down use:

Sub gsnu()
Dim r As Range
For Each r In Selection
s = Split(r.Value, Chr(9))
u = UBound(s)
For i = 0 To u
r.Offset(i + 1, 0).Value = s(i)
Next
Next
End Sub

This assumes that the fields with the cell are separated by the tab character
--
Gary's Student


"macro advice" wrote:

I need to create a macro so that when I select a cell and apply the macro it
will tab diliminate the contents, and arrange them in a B3, B4, B5 order as
oppose to a B3, C3, D3 order.

I can't figure out how to make it go down the column and not accross the row.