sorry - this is the correct code
Sub ToColumns()
Dim Area As Range
Dim LastRow As Long, i As Long, aArea As Range
On Error Resume Next
Columns("B").SpecialCells(xlCellTypeBlanks).EntireRow.Delete
On Error GoTo 0
LastRow = Cells(Rows.Count, "A").End(xlUp).Row
For i = LastRow To 2 Step -1
If Range("A" & i).Value <> Range("A" & i - 1).Value Then
Rows(i).Insert
End If
Next i
For Each Area In Columns("B").SpecialCells(xlCellTypeConstants).Areas
Area(1).Offset(, 1).Resize(, Area.Rows.Count).Value = Application.Transpose(Area)
Next Area
Columns("C").SpecialCells(xlCellTypeBlanks).EntireRow.Delete
Columns("B").Delete
End Sub
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