Sub Test()
Const kStep As Long = 4
Dim rng As Range
Dim iLastRow As Long
Dim i As Long, j As Long

iLastRow = Cells(Rows.Count, "A").End(xlUp).Row
For i = 1 To iLastRow Step kStep
For j = 1 To kStep - 1
Cells(i, (j * 3) + 1).Value = Cells(i + j, "A").Value
Cells(i, (j * 3) + 2).Value = Cells(i + j, "B").Value
Cells(i, (j * 3) + 3).Value = Cells(i + j, "C").Value
If rng Is Nothing Then
Set rng = Cells(i + j, "A").EntireRow
Else
Set rng = Union(rng, Cells(i + j, "A").EntireRow)
End If
Next j
Next i
rng.Delete
End Sub


--
HTH

Bob Phillips

"Ross" <a@cuhk.edu.hk> wrote in message
news:d7dl4v$1ahc$1@justice.itsc.cuhk.edu.hk...
> Does anybody know how to (NOT manually) convert in:
>
> 0030 0039 日联飞翼证券亚洲有限公司
> 0040 0049 富业证券投资有限公司
> 0050 0059 通陆证券有限公司
> 0060 0069 鼎成证券有限公司
> 0080 0089 丰年证券投资有限公司
> 0090 0099 泰山证券有限公司
>
> to:
>
> 0030 0039 日联飞翼证券亚洲有限公司 0050 0059

通陆证券有限公司 0080 0089 丰年证券投资有限公司
> 0040 0049 富业证券投资有限公司 0060 0069

鼎成证券有限公司 0090 0099 泰山证券有限公司
>
>
> certainly some criteria are to be used as division points (e.g. 3 columns,
> starting from some value 0080, ...)
>
> Thx in advance!!!
>
>