Excel data split from multiple column to row

Sumit_Bhokare 

Here are the formulas in a version you can paste and fill down:

=IF(MOD(ROW()-ROW($D$7),COLUMNS($B$1:$K$4)),"",INDEX($A$1:$A$4,INT((ROW()-ROW($D$7))/COLUMNS($B$1:$K$4))+1,1))

=INDEX($A$1:$K$4,INT((ROW()-ROW($D$7))/COLUMNS($B$1:$K$4))+1,MOD(ROW()-ROW($D$7),COLUMNS($B$1:$K$4))+2)

you can either replace the ranges like $B$1:$K$4 with the correct range in each case or I would recommend replacing it with a named variable (e.g. DATA) then you create in the Name Manager under the Formula menu.  BTW the $D$7 in these formulas are the first cell where the data will go so that ROW()-ROW($D$7) gives you a count.