Name, Description, Price A, Price B, Price C, SKU A, SKU B, SKU C
name1,      desc1,   14.95,   19.95,        , sku1A, sku1B,
name2,      desc2,    4.95,    9.95,   12.95, sku2A, sku2B, sku2C
name3,      desc3,   49.95,        ,        , sku3A,      ,

Name, Description,   SKU, Price
name1,      desc1, sku1A, 14.95
name1,      desc1, sku1B, 19.95
name2,      desc2, sku2A,  4.95
name2,      desc2, sku2B,  9.95
name2,      desc2, sku2C, 12.95
name3,      desc3, sku3A, 49.95

1 |Sub NewLayout()
2 |    For i = 2 To Cells.Find("*", [A1], , , xlByRows, xlPrevious).Row
3 |        For j = 0 To 2
4 |        If Cells(i, 3 + j) <> vbNullString Then
5 |            intCount = intCount + 1
6 |            Cells(i, 1).Copy Destination:=Cells(intCount, 10)
7 |            Cells(i, 2).Copy Destination:=Cells(intCount, 11)
8 |            Cells(i, 3 + j).Copy Destination:=Cells(intCount, 12)
9 |            Cells(i, 6 + j).Copy Destination:=Cells(intCount, 13)
10|        End If
11|        Next j
12|    Next i
13|End Sub

A9

SKU

Price

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