Hi: I have 3 columns of data; the first column is just a descriptive field
giving the file name, and the data in the 2nd column are all the same with
values next to them: like this
separate house: 200
single story flat: 2
double story flat: 4
caravan: 4
there are 21 rows for each record in column A, and I have 293 groups of 21
rows.

This data is all in one column. I want to transpose each group of 21, so
that column b is the heading, and the numerical data is under each one; eg.

record number separate house flat caravan
a 300 5 4
b 29 18 0
and so on for each of the 293 separate records;

could anyone give me some idea how to do this, with a macro or formula;
thanks.