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Sheet1
name     phone
A            0911123456
A            0911123457
B            0911123458
B            0911123459
B            0911123460
C            0911123461
C            0911123462

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Sheet2
name     phone
A           0911123456           0911123457
B           0911123458           0911123459           0911123460
C           0911123461           0911123462

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Option Explicit
Sub TEST()
Dim Brr, Crr, V, Z, i&, R&, C%, Y&, X%, T$, T1$, T2$
Set Z = CreateObject("Scripting.Dictionary")
Brr = Range([Sheet1!B1], [Sheet1!A65536].End(3))
ReDim Crr(1 To UBound(Brr), 1 To 200)
For i = 2 To UBound(Brr)
   If i = 2 Then: Crr(1, 1) = Brr(1, 1) & " \ " & Brr(1, 2): Y = 1
   T1 = Brr(i, 1): T2 = Brr(i, 2): T = T1 & "|" & T2
   If Z(T) = 1 Then GoTo i01
   R = Z(T1): C = Z(T1 & "/c"): C = C + 1:  Z(T1 & "/c") = C
   If R = 0 Then Y = Y + 1: Crr(Y, 1) = T1: Z(T1) = Y: R = Y
   Crr(R, C + 1) = T2: Z(T) = 1
   If X < C Then X = C: Crr(1, C + 1) = C
i01: Next
Sheets("Sheet2").UsedRange.Clear
Sheets("Sheet2").[A1].Resize(Y, X + 1) = Crr
Set Z = Nothing: Erase Brr, Crr
End Sub