We need more information.

For Table A, how many cells are involved? For the names, is there 1, 3 or 9?
Same with the amounts. If 1 or 3, what separates the names from each other?

Do you need this as a one-time effort, or do you need a macro so you can
repeat the operation many times.

Regards,
Fred

"KS" wrote in message
...
I would like to transform my existing table A to table B.
Therefore, I can sort table B by customers for the subtotal.
Thanks. KS

Table A
Name
A D E
B A F
C E C
12 4 55
33 422 431
22 45 45
Table B
name amount
A 12
B 33
C 22
D 4
A 422
E 45
E 55
F 431
C 45