help needed with excel macro program

Hi, I'm new to this sort of thing! I hope that someone will help with an
easy way to acheive the following:

Please see the attached. I have a spreadsheet with hundreds of lines & I'd
like to change the format as indicated.

Thanks.

Mike

Mike
No one is going to open your attached file. Viruses, destructive code,
etc.
Explain what you have, what you want to have, how you want to get from
one to the other. HTH Otto
"Mike" <[email protected]> wrote in message
news:[email protected]...
> Hi, I'm new to this sort of thing! I hope that someone will help with an
> easy way to acheive the following:
>
> Please see the attached. I have a spreadsheet with hundreds of lines &
> I'd
> like to change the format as indicated.
>
> Thanks.
>
> Mike
>
>
>