With data like this in *Sheet1*:

Running short macro:

```
Sub TwoDee()
Dim s1 As Worksheet, s2 As Worksheet
Dim N As Long, i As Long, v1 As String, v2 As String, v3 As Long
Dim iRow As Long, iCol As Long
Set s1 = Sheets("Sheet1")
Set s2 = Sheets("Sheet2")
s2.Cells.Clear
N = s1.Cells(Rows.Count, "A").End(xlUp).Row
s1.Range("A2:B" & N).Copy s2.Range("A2")
s2.Range("A:A").RemoveDuplicates Columns:=1, Header:=xlNo
s2.Range("B:B").RemoveDuplicates Columns:=1, Header:=xlNo
s2.Range("B2:B" & N).Copy
s2.Range("B1").PasteSpecial Transpose:=True
s2.Range("B2:B" & N).Clear
For i = 2 To N
v1 = s1.Cells(i, 1).Value
v2 = s1.Cells(i, 2).Value
v3 = s1.Cells(i, 3).Value
iRow = s2.Range("A:A").Find(What:=v1, After:=s2.Range("A1")).Row
iCol = s2.Range("1:1").Find(What:=v2, After:=s2.Range("A1")).Column
s2.Cells(iRow, iCol) = v3
Next i
End Sub
```

will produce this in *Sheet2*: