Public Sub Transpose()
Dim I As Integer
Dim J As Integer
Dim transArray(9, 2) As Integer
For I = 1 To 3
For J = 1 To 10
transArray(J - 1, I - 1) = Cells(J, Chr(I + 64)).Value
Next J
Next I
Range("A1:C10").ClearContents
For I = 1 To 3
For J = 1 To 10
Cells(I, Chr(J + 64)).Value = transArray(J - 1, I - 1)
Next J
Next I
End Sub