I have a matrix-style table in excel where B1:Z1 are column headings and A2:A99 are row headings. I would like to convert this table to a 3 column table (column heading, row heading, cell value). It does not matter in what order the new table is.

```
A B C D A B C A B C
1 H1 H2 H3 1 H1 R1 V1 1 H1 R1 V1
2 R1 V1 V2 V3 => 2 H1 R2 V4 or 2 H2 R1 V2
3 R2 V4 V5 V6 3 H1 R3 V7 3 H3 R1 V3
4 R3 V7 V8 V9 4 H2 R1 V2 4 H1 R2 V4
5 H2 R2 V5 5 H2 R2 V5
6 H2 R3 V8 6 H3 R2 V6
7 H3 R1 V3 7 H1 R3 V7
8 H3 R2 V6 8 H2 R3 V8
9 H3 R3 V9 9 H3 R3 V8
```

I've been playing around with the OFFSET function to create the whole table but I feel like a combination of TRANSPOSE and V/HLOOKUP is required.

Thanks

**EDIT**

I have managed to come up with the correct formulas. If the data is in Sheet1 like in my example above, the formulas go in Sheet2:

```
[A1] =IF(ROW() <= COUNTA(Sheet1!$B$1:$Z$1)*COUNTA(Sheet1!$A$2:$A$99), OFFSET(Sheet1!$A$1,0,IF(MOD(ROW(),COUNTA(Sheet1!$B$1:$Z$1))=0,COUNTA(Sheet1!$B$1:$Z$1),MOD(ROW(),COUNTA(Sheet1!$B$1:$Z$1)))),"")
[B1] =IF(ROW() <= COUNTA(Sheet1!$B$1:$Z$1)*COUNTA(Sheet1!$A$2:$A$99),OFFSET(Sheet1!$A$1,IF(MOD(ROW(),COUNTA(Sheet1!$A$2:$A$99))=0,COUNTA(Sheet1!$A$2:$A$99),MOD(ROW(),COUNTA(Sheet1!$A$2:$A$99))),0),"")
[C1] =IF(ROW() <= COUNTA(Sheet1!$B$1:$Z$1)*COUNTA(Sheet1!$A$2:$A$99),OFFSET(Sheet1!$A$1,IF(MOD(ROW(),COUNTA(Sheet1!$A$2:$A$99))=0,COUNTA(Sheet1!$A$2:$A$99),MOD(ROW(),COUNTA(Sheet1!$A$2:$A$99))),IF(MOD(ROW(),COUNTA(Sheet1!$B$1:$Z$1))=0,COUNTA(Sheet1!$B$1:$Z$1),MOD(ROW(),COUNTA(Sheet1!$B$1:$Z$1)))),"")
```

The formulas are limited to B1:Z1 for the headings and A2:A99 for the rows (these can be increased to their maximums if required). The COUNTA() formula returns the number of cells that actually have values, which limits the number of rows returned to headings*rows. Otherwise the formulas would could go on for infinity because of the MOD function.