Excel VBA to Transpose lists

[simora]

I have a set of categories in column A, and each one has a list attached to it.
What is the best way using VBA to transpose each of those categories so that each one has its own column with the associated code number, leaving two (2) BLANK spaces between each category.

See attached worksheet Sheet1

Using Office 2007

[Kenneth Hobs]

Sub TranposeAB()  
  Dim r As Range, c As Range, sc As Range
  
  Set r = Intersect(Range("A2", Cells(Rows.Count, "B").End(xlUp)), _
    ActiveSheet.UsedRange)
  Set sc = Range("G1")
  
  For Each c In r.Rows
    If c.Cells(1).Value = "" And c.Cells(2).Value = "" Then
      If c.Cells(2).Offset(1).Value <> "" Then Set sc = Cells(1, sc.Column + 4)
      GoTo NextC
    End If
    c.Copy sc.Resize(, 2)
    Set sc = sc.Offset(1)
NextC:
  Next c
End Sub

[simora]

Thanks Kenneth:
Your code works perfectly. Can you please clarify this bit for me.
NextC:
Next c
Trying to determine if c is = C and its use in the code logic.

[mdmackillop]

NextC: is a label used by GoTo NextC to skip the intervening lines of code

[simora]

Thanks mdmackillo :

I was wondering about that. Using NextC: is a label really threw me for a curve.