Transform list into summary

Fruit Owner
Apple Jack
Apple Jack
Apple Jack
Apple Peter
Apple Peter
Orange Jack
Orange Peter
Orange Jack
Orange Peter
Grape Jack
Grape Jack
Grape Jack
Grape Peter

list with 2 columns, transforming into these 2 groups (top for Jack and bottom for Peter)

Apple 3
Orange 2
Grape 3

Apple 2
Orange 2
Grape 1

Try this:-
Results start "E1"

Sub MG28Oct35
Dim Dn As Range, k As Variant
Dim p As Variant, c As Long
Dim Rng As Range, Dic As Object

Set Rng = Range(Range("B2"), Range("B" & Rows.Count).End(xlUp))
 Set Dic = CreateObject("Scripting.Dictionary")
    Dic.CompareMode = 1
   For Each Dn In Rng
            If Not Dic.exists(Dn.Value) Then
                Set Dic(Dn.Value) = CreateObject("Scripting.Dictionary")
            End If
        
        If Not Dic(Dn.Value).exists(Dn.Offset(, -1).Value) Then
             Dic(Dn.Value).Add (Dn.Offset(, -1).Value), 1
        Else
            Dic(Dn.Value).Item(Dn.Offset(, -1).Value) = _
            Dic(Dn.Value).Item(Dn.Offset(, -1).Value) + 1
        End If
    Next Dn
   
For Each k In Dic.Keys
        c = c + 1
        Cells(c, "E") = k
            For Each p In Dic(k)
               c = c + 1
                Cells(c, "F") = p
                Cells(c, "G") = Dic(k).Item(p)
            Next p
        Next k
End Sub

Regards Mick

Hey Mick,

some next level stuff here, it looks perfect.

thanks heaps!

true, pivot table would definitely be more convenient.

But I was quite curious on how can this be done with macro and the procedure which MickG has done up has stuff that I have never come across before.

something to pick up here.

You're welcome