Sir, I have a excel file containing data records continuously in rows. I would like to convert it into columns. Col A Col B Row 1 ID 30159 Row 2 Name Bala Row 3 Design TO Row 4 Respon Emails Row 5 Fax Row 6 Computer Row 7 HRD Row 8 JDate 20/04/2010 Row 9 <Blank> Row 10 ID 30160 Row 11 Name Balamurugan Row 12 Design SO Row 13 Respon Shorthand Row 14 Data Entry Row 15 JDate 20/04/2010 Row 16 <Blank> Row 17 [Next record]... As you can see from the data above, the data in the field 'Respon" is not of fixed size. It may increase of decrease (in terms of rows). Also after a blank row the next record starts therefore there should be a line break after every blank row. Could you please help me by the way of a macro to solve the above? Thanks a lot! Bala