finding unique values then apply criteria

Hi,

Hope you guys can help me, please see the spreadsheet for details. let me explain give explain the request.

In a party there are various food items served, the list of who ate which food is attached, now I want to identify the list of unique items that is been served, once the list of unique food items are identified then I want to list the unique items and under that I want to find out who all ate those items. 

I hope I am making sense. Please see the attached spreadsheet, where I have mentioned the result required.

Can this be done using excel function or does this require VBA?

Thanks in advance guys

Ta,

RS