Sub celia()
Dim arr(), arrRC
Dim ROWk As Integer, COLUMNk As Integer, arrK As Integer, arrA As Integer
arrA = ActiveSheet.Range("a65535").End(xlUp).Row
arrK = Application.RoundUp(Sqr(arrA), 0)
arr = Range("a1:a" & arrA)
arrRC = 1
For ROWk = 1 To arrK
For COLUMNk = 1 To arrK
If arrRC > arrA Then
COLUMNk = COLUMNk + 1
Exit For
Else
Cells(ROWk, COLUMNk + 1) = arr(arrRC, 1)
arrRC = arrRC + 1
End If
Next COLUMNk
Next ROWk
End Sub