Require macro to convert horizonatal to vertical

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Monday September 7, 2015
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September 7, 2015
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hey this is my data

ITEM DSA SUL SBM SAN RIF RAM ISM BCC ENM 220 PDB till 163 +
262004189001 7 3 6 3 3 3 3 3 3 3 0
262004189002 6 3 6 3 3 3 3 3 3 3 0
262004189003 6 3 6 3 3 3 3 3 3 3 0
262004189004 6 3 6 3 3 3 3 3 3 3 0
262004197001 7 3 6 3 3 3 3 3 3 3 9
262004197002 6 3 6 3 3 3 3 3 3 3 9
262004197003 6 3 6 3 3 3 3 3 3 3 9
262004197004 6 3 6 3 3 3 3 3 3 3 9


i need a macro which changes these to below and so on ,

ITEM DSA
262004189001 DSA 7
262004189002 DSA 6
262004189003 DSA 6
262004189004 DSA 6
262004197001 DSA 7
262004197002 DSA 6
262004197003 DSA 6
262004197004 DSA 6
262004189001 SUL 3
262004189002 SUL 3
262004189003 SUL 3
262004189004 SUL 3
262004197001 SUL 3
262004197002 SUL 3
262004197003 SUL 3
262004197004 SUL 3
262004189001 SBM 6
262004189002 SBM 6
262004189003 SBM 6
262004189004 SBM 6
262004197001 SBM 6
262004197002 SBM 6
262004197003 SBM 6
262004197004 SBM 6

column is upto 160+ and rows will change depending on the data . so if rows is 8 , it should give vertical data in 163*8, if row is 48 it should give 163*48 and so on . (assuming 163 columns ). Please help with the macro codes .