Try this:

=OFFSET(A$1,MOD(ROWS(A$1:A1)-1,n),INT((ROWS(A$1:A1)-1)/n))

Where n = number of rows in your table. In your case n = 3

Biff

"Mr. Low" wrote in message
...
Dear Sir

Lets consider the following worksheet:

A B C D

1 12 26 78 88
2 21 14 65 52
3 32 61 42 31



7 12
8 21
9 32
10 26
11 14
12 61
13 78
14 65
15 42
16 88
17 52
18 31


May I know if you have a formula to tranpose content in cell A1: D3 to a
single Column A ( A7: A18) as ilustrated above ?

Any formula to input at cell A7 and copy down to get the straight answer ?

Thanks

Low
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A36B58K641