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1. Option Explicit
   
2. Sub Ex()
   
3.     Dim D As Object, E As Variant
   
4.     Set D = CreateObject("SCRIPTING.DICTIONARY")
   
5.     With Sheets("source")
   
6.         For Each E In .Range("A2", .[A2].End(xlDown))
   
7.             If D(E.Text) = "" Then
   
8.                 D(E.Text) = E(1, 2) & "," & E(1, 4).Text
   
9.             Else
   
10.                 D(E.Text) = D(E.Text) & "," & E(1, 4).Text
    
11.             End If
    
12.         Next
    
13.     End With
    
14.     For Each E In Sheets
    
15.         If D(E.Cells(1).Text) <> "" Then
    
16.            With E.Cells(E.Rows.Count, 1).End(xlUp).Offset(1)
    
17.             .Resize(, 3) = Split(D(E.Cells(1).Text), ",")
    
18.            End With
    
19.         End If
    
20.     Next
    
21. End Sub

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