I have Number of units held by each client in a table format.

First column has FULL list of clients and first row has full list of Funds.
In the table values are pupulated if a particular client has invested in the
specific fund otherwise left blank.

Now I was to convert the three column format with FUND - Client - Number of
units. A fund can have multiple clients so there can be multiple rows for
each fund.

Can anybody help me what is the best way to do this without writing macro.