Assume source data as posted is in Sheet1,
in cols A to G, data from row 2 down

In another sheet, put in
A2: =OFFSET(Sheet1!$A$2,INT((ROWS($1:1)-1)/3),MOD(ROWS($1:1)-1,3))
B2: =OFFSET(Sheet1!$D$2,INT((ROWS($1:1)-1)/3),)
C2: =OFFSET(Sheet1!$E$2,INT((ROWS($1:1)-1)/3),MOD(ROWS($1:1)-1,3))
Select A2:C2, copy down as far as required to transform it exactly as required

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Max
Singapore
http://savefile.com/projects/236895
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xdemechanik
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"greg" wrote:
i have a excel sheet with
code 1 code 2 code 3 description amount 1 amount 2 amount 3

15000 25000 35000 guest 1000 150 1150

i need result
15000 guest 1000
25000 guest 150
35000 guest 1150