Transpose rows into columns & viceversa?

I need some clarification. 1) You say the values should be sorted. The new format doesn't look sorted. 2) Does it have to be VB.NET? You can do it all in Excel. Select the cells, copy, Paste Special with the Transpose option. Click Data, Sort, and choose the columns to sort on and the sort order.

Sort the values in the column first. Then Segregate the Row/Column info from the address for each source cell. Use the ASCII value of the column address (and some constant since "A" isn't "1") to turn the column letter into a number.) Designate the target cell by: Range("A1").offset(ASCII +/- constant,SourceCell.row). The column/row values are transposed. Copy the values from source to target cells. If the target row is not row one, the formula for determining the target row has to take into account the number of rows before teh target row when calculating the offset distance.