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Message: [QUOTE="zvkmpw, post: 7404343"] I have below data in my excel sheet:-- Here's one way, assuming there are always three rows for each user, and that the data starts at Sheet1!A1. On another sheet, put this in A1: =INDEX(Sheet1!$A$1:$A$20,INT((ROW()+2)/3),1) and this in B1: =INDEX(Sheet1!$B$1:$D$20,INT((ROW()+2)/3),MOD(ROW()-1,3)+1) and copy down as far as needed. I used 20 for the number of rows in Sheet1; change the 20's in the formulas as needed for the maximum number of rows. When a cell is empty, the two formulas produce zero. If you need to avoid this, wrap the formulas this way: =IF(above_formula="", "", above_formula) Hope this helps getting started. [/QUOTE]