1.Fill a B column with numbers in order, start from number 3 ->
3,4,5,6,7,8... and so on
2.In cell C1 add =if(MOD(B1;3)<>0;"";A1) - drag command in column C to the
end of data
3.In cell D1 add =if(MOD(B1;3)<>0;"";A2) - drag command in column D to the
end of data
4.In cell E1 add  =if(MOD(B1;3)<>0;"";A3)- drag command in column E to the
end of data
5.In cell F1 add  =if(MOD(B1;3)<>0;"";B1/3) - drag command in column F to
the end of data
6.Copy columns C,D,E,F and paste special as values in the same columns.
7.Sort C,D,E,F by column D
Regards,
Karol Stachura

Sub ColtoRows()
Dim rng As Range
Dim I As Long
Dim J As Long
   Set rng = Cells(Rows.Count, 1).End(xlUp)
   J = 1
   On Error Resume Next
   nocols = InputBox("Enter Number of Columns Desired")
       For I = 1 To rng.Row Step nocols
       Cells(J, "A").Resize(1, nocols).Value = _
               Application.Transpose(Cells(I, "A") _
               .Resize(nocols, 1))
       J = J + 1
   Next
   Range(Cells(J, "A"), Cells(rng.Row, "A")).ClearContents
   Exit Sub
End Sub

Enter 3 in the inputbox to get the configuration you want.

Gord Dibben  MS Excel MVP

Thank you!

Both solutions worked excellent