convert column to matrix

[amrane]

Dear sir,

I am looking for your support to convert long list of two variable to shorter form (ie matrix), as the attached file,

so instead of reading the long list, I want to show recap aver matrix form, this will help a lot,

thank you in advance for your support,

Br,
amrane

[JKwan]

give this a try, I updated the sheet. Now, it will extract unique items column A and use it to do further extract