Sub 轉置()
Sheet2.[a2:C65536].ClearContents
X = Sheet1.[A65536].End(xlUp).Row
Y = Sheet2.[A65536].End(xlUp).Row
For M = 3 To X
If Sheet1.Cells(M, 3) <> "" Or Sheet1.Cells(M, 3) <> " " Then
Sheet2.Cells(Y + 1, 1).Resize(, 3).Value = Sheet1.Cells(M, 1).Resize(, 3).Value
Y = Y + 1
End If
Next
End Sub