I am assuming you want a VBA solution given formulae based solution would be very inefficient (360,000 calcs)
You don't specify ranges etc but if we assume source data in A1:A360000 to be transposed into B1:EU2400 then:
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Public Sub Example() Dim lngRow As Long Application.ScreenUpdating = False For lngRow = 1 To 360000 Step 150 Cells(1 + CLng(lngRow / 150), "B").Resize(, 150).Value = Application.Transpose(Cells(lngRow, "A").Resize(150)) Next lngRow Application.ScreenUpdating = True End Sub
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