您的任务实际上比您的在线建议所建议的要复杂一些。基本上，您必须执行以下操作：
- 找出您拥有的唯一“键”（即 B 列中的唯一项）的数量。这将告诉您您需要的总行数（即唯一键数 * 3）
- 计算每个“键”的项目数。这将告诉您需要多少列（即最大项目数 / 3 * 数组 [A:E = 5] 中的列数）
- 循环遍历每一行数据，然后为该“键”放置适当的行。达到 3 后，向右跳到该关键 6 列的列，然后继续。
如果您要使用 Class 对象和 Collection 类型的对象，这可能是非常简洁的代码，但从您的帖子来看，您正处于 VBA 编程之旅的开始。因此，我将每个任务分解为单独的代码块，以便您希望了解数组如何为您工作。稍微练习一下数组后，也许您可以尝试通过组合一些循环来提高这段代码的效率：
Public Sub RunMe()
Dim data As Variant
Dim r As Long, c As Long, i As Long, dataRows As Long, dataCols As Long, keyLen As Long, maxCount As Long
Dim keys As String
Dim k As Variant
Dim keyArray() As String
Dim keyCount() As Long, threeCount() As Long, rowNum() As Long, colNum() As Long
Dim output() As Variant
'Read the data - change "Sheet1" to your sheet name.
'Shows how to write range values into a variant to
'create an array of variants.
data = ThisWorkbook.Worksheets("Sheet1").UsedRange.Value2
dataRows = UBound(data, 1)
dataCols = UBound(data, 2)
'Create a list of unique keys.
'Note: not the most efficient way, but shows how to
'create an array from a value-separated string.
For r = 1 To dataRows
If InStr(keys, CStr(data(r, 2))) = 0 Then
If Len(keys) > 0 Then keys = keys & "|"
keys = keys & CStr(data(r, 2))
End If
Next
keyArray = Split(keys, "|")
keyLen = UBound(keyArray)
'Initialise the row and column numbers for each key.
'Shows how to iterate an array using For Each loop.
ReDim rowNum(keyLen)
ReDim colNum(keyLen)
r = 1
i = 0
For Each k In keyArray
rowNum(i) = r
colNum(i) = 1
r = r + 3
i = i + 1
Next
'Count the number of items for each key.
'Shows how to iterate an array using For [index] loop.
ReDim keyCount(keyLen)
For r = 1 To dataRows
i = IndexOfKey(keyArray, CStr(data(r, 2)))
keyCount(i) = keyCount(i) + 1
If keyCount(i) > maxCount Then maxCount = keyCount(i)
Next
'Size the output array.
c = WorksheetFunction.Ceiling(maxCount / 3, 1)
ReDim output(1 To (keyLen + 1) * 3, 1 To c * dataCols + c - 1)
'Populate the output array.
ReDim threeCount(keyLen)
For r = 1 To dataRows
i = IndexOfKey(keyArray, CStr(data(r, 2)))
'Copy the columns for this row.
For c = 1 To dataCols
output(rowNum(i), colNum(i) + c - 1) = data(r, c)
Next
'Increment the count and if it's equals 3 then
'reset the row num and increase the column number.
threeCount(i) = threeCount(i) + 1
rowNum(i) = rowNum(i) + 1
If threeCount(i) = 3 Then
rowNum(i) = rowNum(i) - 3
colNum(i) = colNum(i) + dataCols + 1
threeCount(i) = 0
End If
Next
'Write the data - change "Sheet2" to your sheet name.
'Shows how to write an array to a Range.
ThisWorkbook.Worksheets("Sheet2").Range("A3") _
.Resize(UBound(output, 1), UBound(output, 2)).Value = output
End Sub
Private Function IndexOfKey(list() As String, key As String) As Long
Dim i As Long
Dim k As Variant
'Helper function to find index position of key in array.
For Each k In list
If key = k Then
IndexOfKey = i
Exit Function
End If
i = i + 1
Next
IndexOfKey = -1
End Function