Reorganised a long format table to a wide data table

GibbE155 

If with formulas

that could be

=$C$2 & " " & TRANSPOSE(UNIQUE(C3:C7))

for headers and

=FILTER($B$3:$B$7,$C$3:$C$7=INDEX(UNIQUE($C$3:$C$7),COLUMN()-COLUMN($E$2)+1))

for the column.

If use named range same formulas could be

=INDEX(Range,1,2) & " " & TRANSPOSE(UNIQUE(INDEX(Range,2,2):INDEX(Range,ROWS(Range),2)))

and

=FILTER(INDEX(Range,2,1):INDEX(Range,ROWS(Range),1),
        INDEX(Range,2,2):INDEX(Range,ROWS(Range),2)=
        INDEX(UNIQUE(INDEX(Range,2,2):INDEX(Range,ROWS(Range),2)),COLUMN()-COLUMN($H$2)+1)
)

Formulas could be generated for pre-DA Excel as well.

If with Power Query another variant could be

let
    Source = Excel.CurrentWorkbook(){[Name="Range"]}[Content],
    #"Promoted Headers" = Table.PromoteHeaders(Source, [PromoteAllScalars=true]),
    #"Grouped Rows" = Table.Group(#"Promoted Headers", {"Sample"}, {{"Count", each _[Value ]}}),
    Custom1 = Table.FromColumns(#"Grouped Rows"[Count],
        List.Transform(#"Grouped Rows"[Sample], each "Sample " & Text.From(_)))
in
    Custom1