Alternatively...
Sub XferColsToRows()
Dim vData, n&
vData = Sheets("Sheet1").UsedRange
For n = LBound(vData) To UBound(vData, 2)
Sheets("Sheet2").Cells(n, 1).Value = _
Join(Application.Transpose(Application.Index(vData , 0, n)), ",")
Next 'n
End Sub
--
Garry
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