Com dados como este em Folha1 :
Execuçãodemacrocurta:
SubTwoDee()Dims1AsWorksheet,s2AsWorksheetDimNAsLong,iAsLong,v1AsString,v2AsString,v3AsLongDimiRowAsLong,iColAsLongSets1=Sheets("Sheet1")
Set s2 = Sheets("Sheet2")
s2.Cells.Clear
N = s1.Cells(Rows.Count, "A").End(xlUp).Row
s1.Range("A2:B" & N).Copy s2.Range("A2")
s2.Range("A:A").RemoveDuplicates Columns:=1, Header:=xlNo
s2.Range("B:B").RemoveDuplicates Columns:=1, Header:=xlNo
s2.Range("B2:B" & N).Copy
s2.Range("B1").PasteSpecial Transpose:=True
s2.Range("B2:B" & N).Clear
For i = 2 To N
v1 = s1.Cells(i, 1).Value
v2 = s1.Cells(i, 2).Value
v3 = s1.Cells(i, 3).Value
iRow = s2.Range("A:A").Find(What:=v1, After:=s2.Range("A1")).Row
iCol = s2.Range("1:1").Find(What:=v2, After:=s2.Range("A1")).Column
s2.Cells(iRow, iCol) = v3
Next i
End Sub
produzirá isso em Folha2 :