Sub tt()
Dim arr, brr
Dim irw%, icol%
Dim nrw%, ncol%
arr = Range("a1:e3")
ReDim brr(1 To UBound(arr, 2), 1 To UBound(arr))
[a12:e100] = ""
nrw = 1
For irw = 1 To UBound(arr)
For icol = 1 To UBound(arr, 2)
If ncol = 3 Then ncol = 0: nrw = nrw + 1
ncol = ncol + 1
brr(nrw, ncol) = arr(irw, icol)
Next icol, irw
[a12].Resize(UBound(brr), UBound(brr, 2)) = brr
End Sub