No.

To generate the Pivot you will need to first transform the table as you have outlined.

Applying "Text to Columns" on your concatenated value column (based on comma) will get you part of the way but you would not want to use the results of this as the source for the Pivot as you will have multiple amount columns.

However, once you have run Text to Columns you can then in turn using an intermediate Multi Consolidation Pivot to help you transform the data set - see: http://datapigtechnologies.com/blog/...-a-pivottable/

The alternative would be to use VBA to do the transformation (ie alter original table) which if this task is to be repeated would make sense.

If it's a one off task I'd simply follow the manual process given it won't take long.