Thank you for saving me again. I'm googling up UBound to learn from your code and played around with the numerical settings you have in your VBA code to see what lines of codes affect what. Hope you don't mind me asking one more favor for help on:
If I have several items to repeat/duplicate in according to the number of descriptions, shall I modify from the Ubound function, such as Ubound(var,2) for two "Items" (ex: Book, Children)?

I'm learning that the value that y starts with is the row to start transposing. So I think for 2 "Items" that I'll copy for each transposed "description". I'm still playing around and dissecting it to learn from your aid and thank you again

Quote Originally Posted by georgiboy View Post
Yes, we can omit the first Dim - I get carried away with declaring at times. I create my dim's before I write the code sometimes - as I did with this code.

Sub test()    
    Dim rng As Range, var As Variant, x As Long, y As Long, z As Long
    
    Set rng = Sheet1.UsedRange
    Set rng = rng.Offset(1).Resize(rng.Rows.Count - 1)
    var = rng.Value
    ReDim oVar((UBound(var)) * (UBound(var, 2) - 1) - 1, 1)
    
    For x = 1 To UBound(var)
        For y = 2 To UBound(var, 2)
            oVar(z, 0) = var(x, 1)
            oVar(z, 1) = var(x, y)
            z = z + 1
        Next y
    Next x
    
    Sheet2.Range("A2").Resize(UBound(oVar) + 1, UBound(oVar, 2) + 1) = oVar
End Sub
may as well share the file I was playing with for reference, attached.