Try this..
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Sub transpose()
srcRow = Sheets("Source").Range("A" & Rows.Count).End(xlUp).Row
srcCol = Sheets("Source").Cells(2, Columns.Count).End(xlToLeft).Column
For Each ID In Sheets("Source").Range("A3:A" & srcRow)
For i = 3 To srcCol
selRow = Sheets("Result").Range("A" & Rows.Count).End(xlUp).Row + 1
Range("A" & selRow) = ID
Cells(selRow, 2) = ID.Offset(0, 1).Value
Cells(selRow, 3) = Sheets("Source").Cells(2, i).Value
Cells(selRow, 4) = Sheets("Source").Cells(ID.Row, i).Value
Next i
Next ID
End Sub
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also see this attachment --->
transpostData.zip
pichart Y.