Say your data in column A looks like:

     John Smith
     123 Maple Ave.
     Springfield, NJ 081234
     123-456-7890
     Jane Doe
     100 Center Street
     Milton, DE 0123456
     234-123-0987

     In B1 enter:

      =INDIRECT("A" & ROWS($A$1:A1)*4-4+COLUMNS($A$1:A1))

     The copy B1 to B1 thru E10 or even further.  You will see:

     John Smith      123 Maple Ave.  Springfield, NJ 081234  123-456-7890
     Jane Doe        100 Center Street       Milton, DE 0123456
234-123-0987

     Each 4 elements have been moved to a row.

i am trying to convert above formula so that it will work if data is in a
different column other than A1.
such as the list starting id D10 an runing to D34

thanks for help
bob leonard
rleonard@mich.com