[table="width: 500"]
[tr]
[td]Sub Distribute()
Dim X As Long, R As Long, Acount As Long, Bcount As Long
Acount = Range("A2", Cells(Rows.Count, "A").End(xlUp)).Rows.Count
Bcount = Range("B2", Cells(Rows.Count, "B").End(xlUp)).Rows.Count
Range("D1:E1").Value = Range("A1:B1").Value
For X = 1 To Bcount
R = Cells(Rows.Count, "D").End(xlUp).Offset(1).Row
Cells(R, "D").Resize(Acount).Value = Range("A2", Cells(Rows.Count, "A").End(xlUp)).Value
Cells(R, "E").Resize(Acount).Value = Cells(1 + X, "B").Value
Next
End Sub[/td]
[/tr]
[/table]