"Max" wrote...
Another way (non-array) ..

Assuming source table is in Sheet1, A1:C3

In Sheet2
---------
Put in A1:
=OFFSET(Sheet1!$A$1,COLUMNS($A$1:A1)-1,ROWS($A$1:A1)-1)
Copy A1 across to C1, fill down to C3

And why would 3 function calls each in 9 cells, so total 27 function calls,
ever be preferable to one TRANSPOSE call? Further, your formula relies on
where you enter it, so easily fubarred by inserting or deleting
rows/columns.

If the OP's data were static, Edit Paste Special Transpose would be a
better approach than using formulas.