Assume source data in Sheet1, in A2:D2 down,
with the regular repeating pattern as posted

In Sheet2,
In A2: =OFFSET(Sheet1!A$2,ROWS($1:1)*3-3,)
Copy A2 to B2

In C2: =OFFSET(Sheet1!$D$2,ROWS($1:1)*3-3+COLUMNS($A:A)-1,)
Copy C2 to E2. Select A2:E2, fill down to exhaust source data

In C1: =INDEX(Sheet1!$C$2:$C$4,COLUMNS($A:A))
Copy to E1

Success ? Wave it, click the YES button below.
--
Max
Singapore
http://savefile.com/projects/236895
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xdemechanik
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"geanswerman" wrote:
Below is shown an extracted table that I need to rearange to show price list.

Material Description Minimum_Qty Sell_Price
10001 Screw,IF,Can,Ti,7X20 1 90
10001 Screw,IF,Can,Ti,7X20 11 83.5
10001 Screw,IF,Can,Ti,7X20 21 76.5
10002 Screw,IF,Can,Ti,7X25 1 90
10002 Screw,IF,Can,Ti,7X25 11 83.5
10002 Screw,IF,Can,Ti,7X25 21 76.5

Material Description 1 11 21
10001 Screw,IF,Can,Ti,7X20 90.00 83.50 76.50
10002 Screw,IF,Can,Ti,7X25 90.00 83.50 76.50


Is this possible? I thought I had done it before but I can not find a
reference for it.