Se tivermos isso em Folha1 :
eexecuteestamacrocurta:
SubReOrganize()Dimsh1AsWorksheet,sh2AsWorksheetSetsh1=Sheets("Sheet1")
Set sh2 = Sheets("Sheet2")
Dim N As Long, M As Long, i As Long, j As Long, K As Long
Dim t1 As String, t2 As String
N = sh1.Cells(Rows.Count, "A").End(xlUp).Row
K = 1
For i = 1 To N
t1 = sh1.Cells(i, 1).Value
M = sh1.Cells(i, Columns.Count).End(xlToLeft).Column
For j = 2 To M
sh2.Cells(K, 1).Value = t1
sh2.Cells(K, 2).Value = sh1.Cells(i, j)
K = K + 1
Next j
Next i
End Sub
Receberemos isso em Folha2 :