Excel表の行列集約

n	A	B	C
1	◯		◯
2		◯	◯
3	◯	◯	◯

この表を

1	A	◯
1	C	◯
2	B	◯
2	C	◯
3	A	◯
3	B	◯
3	C	◯

こういう風に整形

Option Base 1
Sub hogehoge()
  Dim i&, j&, result(), oldUbound
  Redim result(3, 1)
  With Selection
    For i=2 to .Rows.Count
      For j=2 to .Columns.Count
        If .Cells(i,j) <> "" then
          oldUbound=Ubound(result,2)
          Redim Preserve result(3, oldUbound+1)
          result(1,oldUbound)=.Cells(i,1)
          result(2,oldUbound)=.Cells(1,j)
          result(3,oldUbound)=.Cells(i,j)
        end if
      Next
    Next
  End With
  Workbooks.Add
  ActiveSheet.Range(Cells(1,1),Cells(Ubound(result,2), Ubound(result)) = WorkSheetFunction.Transpose(result)
End Sub

こんなのでも一発で書けるとちょっと楽しい。