I need vb macro coding for transpose of the columns into rows. For every particular values in the columns it has to be converted into row... please give me the complete coding.. I m also attaching the excel file for your easy understanding in which I worked out the output manually.

for example:MAIL SHEET.xls
my file is like:

SEASON TT AVG

1969 101.161 1
1969 194.153 1
1969 293.158 1
1969 399.223 1
1969 493.957 1
1969 592.859 1
1969 695.993 1
1969 799.896 1
1969 898.796 0.97975
1969 992.491 0.872875
1969 1095.091 0.831545455
1969 1197.457 0.925555556
1969 1294.023 1
1969 1332.157 1
1970 188.779 1
1970 289.604 1
1970 399.108 1
1970 492.429 1
1970 590.643 1
1970 698.64 1
1970 798.331 1
1970 897.446 1
1970 997.731 1
1970 1094.025 1
1970 1188.725 1
1970 1289.228 1
1970 1338.614 1
1971 197.372 1
1971 288.457 1
1971 390.265 1
1971 499.621 1
1971 591.528 1
1971 699.252 1
1971 793.552 1
1971 894.453 0.857
1971 995.753 0.515
1971 1096.052 0.5192
1971 1193.549 0.684555556
1971 1288.905 0.972777778
1971 1344.074 0.8864
1972 199.619 1
1972 292.708 1
1972 393.503 1
1972 492.605 1
1972 597.546 1
1972 692.609 0.9921
1972 794.127 0.844166667
1972 892.288 0.394142857
1972 997.889 0.35875
1972 1096.423 0.987428571
1972 1188.861 1
1972 1291.608 1
1972 1342.19 1

OUTPUT:
I need output to be in the form as follows:

1969 1 1 1 1 1 1 1 1 0.97975 0.8728 0.83155 0.92555 1 1
1970 1 1 1 1 1 1 1 1 1 1 1 1 1 -
1971 1 1 1 1 1 1 1 0.857 0.515 0.5192 0.684555556 0.972777778 0.8864 -
1972 1 1 1 1 1 0.9921 0.844 0.39414 0.35875 0.9874 1 1 1 -