Converting dataset from vertical to horizontal based on fixed criteria

Hello all,

This is my first post so apologies if anything does not quite make sense.
I have looked at previous threads, however they do not appear to meet my needs.

I have a vertical dataset that needs to be converted into a horizontal dataset.

In the attached examples, Example Data 1 is showing how the spreadsheet is structured.
Column A needs to remain vertical, however column B needs to become the column header row and column C the dataset, as demonstrated in Example 2.

Many thanks in advance for your assistance.

The simplest way might be to do a pivot table. Just add a header row and then use col A as the row field, B as the column field and C as the data field. Can format to remove totals etc or copy and paste values somewhere else.

Hi LJH2410,
maybe something like this

Sub ertert()
Dim x, y(), i&, j&, k&, sp
x = Range("A1", Cells(Rows.Count, 1).End(xlUp)).Value
ReDim y(1 To UBound(x), 1 To 1): j = 1
With CreateObject("Scripting.Dictionary")
    .CompareMode = 1
    For i = 1 To UBound(x)
        sp = Split(x(i, 1), ",")
        If Not .Exists(sp(1)) Then .Item(sp(1)) = sp(1): y(1, 1) = y(1, 1) & "," & sp(1)
        If .Exists(sp(0)) Then
            k = .Item(sp(0)): y(k, 1) = y(k, 1) & "," & sp(2)
        Else
            j = j + 1: .Item(sp(0)) = j: y(j, 1) = sp(0) & "," & sp(2)
        End If
    Next i
End With
Range("E1").Resize(j).Value = y
End Sub

Thanks both for your help