Sub demo()
With Sheets("Sheet2")
.[b2:i100].ClearContents
n = .[l2:m2]
For sh = 1 To 2
a = Sheets(sh).[a1].CurrentRegion
k = n(1, sh) \ 4: m = n(1, sh) Mod 4
r = 1: c = sh + 1
For i = 1 To 4
For j = 2 To k + 1 + IIf(i <= m, 1, 0)
r = r + 1
Cells(j, c) = a(r, 1)
Next
c = c + 2
Next
Next
End With
End Sub
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