Dim d As String, e As String, f As String
Dim a As Variant, b As Variant, c As Variant
Dim i As Long, j As Long, k As Long, r As Long
r = 1
d = "AU,NZ,UK,HK,TW,SING"
e = "Global,Local,Regional"
f = "1,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,19,20,21,22,23,24,25,26,27,28,29,30,31,32,33,34,35,36,37,38,39,40,41,42,43,44,45,46,47,48,49,50,51,52,53,54,55,56,57,58,59,60"
a = Split(d, ",")
b = Split(e, ",")
c = Split(f, ",")
For i = 0 To UBound(a)
For j = 0 To UBound(b)
For k = 0 To UBound(c)
Cells(r, 1).Value = a(i) & "-" & b(j) & "-" & c(k)
r = r + 1
Next k
Next j
Next i