VBA Program to arrange data at a category Level

Hi Friends,

I have a wierd requirement. My MS Access exports an excel like this

Field 1 Field2
****************************
Finance Capital
Finance Growth
Finance Debt
HR Talent
HR Retention
HR Engagement

I would like to write a vb program in excel to convert this into something like below

Finance HR
****************
Capital Talent
Growth Retention
Debt Engagement

Hope someone helps me.... Thanks in advance