list to table
 

i have three coloums of data (no numbers all words)
i would like to leave coloum A as a list (but filter out the duplicate)
coloum b i would like to have a titles accross the top and coloum C i would
like to have as like data in the table.
I have tried using a pivot table but as coloum C is data it will not give me
the result that i am after.

has anybody got any ideas?
Cheers