Hi Atik,
Find the attached where I've written VBA to copy your sheet1 data to Sheet2. You should look at sheet2 to see what it does. If you need to run it again you should clear the contents of sheet2 first. I didn't do exactly like you asked, where you wanted comma between each value. I think it is much more useful in the format I've given. On sheet3 I've copied sheet2 and pasted it, Transposed, and then inserted a column A where I've totaled each row. I think this is where you are really going with this problem. Here is the code and example.
Sub MoneyWeek()
Dim LastRow As Double
Dim RowCtr As Double
Dim ColCtr As Double
Dim ColPlace As Double
Dim Last2Row As Double
LastRow = Cells(Rows.Count, "A").End(xlUp).Row
For RowCtr = 1 To LastRow
For ColCtr = 1 To Cells(RowCtr, Columns.Count).End(xlToLeft).Column Step 2
ColPlace = Cells(RowCtr, ColCtr + 1).Value
Last2Row = Worksheets("Sheet2").Cells(Rows.Count, ColPlace).End(xlUp).Row + 1
Cells(RowCtr, ColCtr).Copy Destination:=Worksheets("Sheet2").Cells(Last2Row, ColPlace)
Next ColCtr
Next RowCtr
End Sub
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