Several options:
Excel 2012
| A | B | C | D | E |
---|
AA | AA | AA | A | | |
AB | AB | AB | B | | |
AC | AC | AC | C | | |
AD | AD | AD | D | | |
AE | AE | AE | E | | |
AF | AF | AF | F | | |
AG | AG | AG | G | | |
AH | AH | AH | H | | |
AI | AI | AI | I | | |
AJ | AJ | AJ | J | | |
AK | AK | AK | K | | |
AL | AL | AL | L | | |
AM | AM | AM | M | | |
AN | AN | AN | N | | |
AO | AO | AO | O | | |
AP | AP | AP | P | | |
AQ | AQ | AQ | Q | | |
AR | AR | AR | R | | |
AS | AS | AS | S | | |
AT | AT | AT | T | | |
AU | AU | AU | U | | |
AV | AV | AV | V | | |
AW | AW | AW | W | | |
AX | AX | AX | X | | |
AY | AY | AY | Y | | |
AZ | AZ | AZ | Z | | |
BA | BA | BA | | | |
BB | BB | BB | | | |
BC | BC | BC | | | |
BD | BD | BD | | | |
<colgroup><col style="width: 25pxpx"><col><col><col><col><col></colgroup><thead>
</thead><tbody>
[TD="align: center"]1[/TD]
[TD="align: right"][/TD]
[TD="align: center"]2[/TD]
[TD="align: right"][/TD]
[TD="align: center"]3[/TD]
[TD="align: right"][/TD]
[TD="align: center"]4[/TD]
[TD="align: right"][/TD]
[TD="align: center"]5[/TD]
[TD="align: right"][/TD]
[TD="align: center"]6[/TD]
[TD="align: right"][/TD]
[TD="align: center"]7[/TD]
[TD="align: right"][/TD]
[TD="align: center"]8[/TD]
[TD="align: right"][/TD]
[TD="align: center"]9[/TD]
[TD="align: right"][/TD]
[TD="align: center"]10[/TD]
[TD="align: right"][/TD]
[TD="align: center"]11[/TD]
[TD="align: right"][/TD]
[TD="align: center"]12[/TD]
[TD="align: right"][/TD]
[TD="align: center"]13[/TD]
[TD="align: right"][/TD]
[TD="align: center"]14[/TD]
[TD="align: right"][/TD]
[TD="align: center"]15[/TD]
[TD="align: right"][/TD]
[TD="align: center"]16[/TD]
[TD="align: right"][/TD]
[TD="align: center"]17[/TD]
[TD="align: right"][/TD]
[TD="align: center"]18[/TD]
[TD="align: right"][/TD]
[TD="align: center"]19[/TD]
[TD="align: right"][/TD]
[TD="align: center"]20[/TD]
[TD="align: right"][/TD]
[TD="align: center"]21[/TD]
[TD="align: right"][/TD]
[TD="align: center"]22[/TD]
[TD="align: right"][/TD]
[TD="align: center"]23[/TD]
[TD="align: right"][/TD]
[TD="align: center"]24[/TD]
[TD="align: right"][/TD]
[TD="align: center"]25[/TD]
[TD="align: right"][/TD]
[TD="align: center"]26[/TD]
[TD="align: right"][/TD]
[TD="align: center"]27[/TD]
[TD="align: right"][/TD]
[TD="align: right"][/TD]
[TD="align: center"]28[/TD]
[TD="align: right"][/TD]
[TD="align: right"][/TD]
[TD="align: center"]29[/TD]
[TD="align: right"][/TD]
[TD="align: right"][/TD]
[TD="align: center"]30[/TD]
[TD="align: right"][/TD]
[TD="align: right"][/TD]
</tbody>
Sheet2
[TABLE="width: 85%"]
<tbody>[TR]
[TD]
Worksheet Formulas[TABLE="width: 100%"]
<thead>[TR="bgcolor: [URL=https://www.mrexcel.com/forum/usertag.php?do=list&action=hash&hash=DAE7F5]#DAE7F5[/URL] "]
[TH="width: 10px"]Cell[/TH]
[TH="align: left"]Formula[/TH]
[/TR]
</thead><tbody>[TR]
[TH="width: 10px, bgcolor: [URL=https://www.mrexcel.com/forum/usertag.php?do=list&action=hash&hash=DAE7F5]#DAE7F5[/URL] "]A1[/TH]
[TD="align: left"]=CHAR(
INT((ROW()-1)/26)+65)&CHAR(
MOD(ROW()-1,26)+65)[/TD]
[/TR]
[TR]
[TH="width: 10px, bgcolor: [URL=https://www.mrexcel.com/forum/usertag.php?do=list&action=hash&hash=DAE7F5]#DAE7F5[/URL] "]B1[/TH]
[TD="align: left"]=SUBSTITUTE(
ADDRESS(1,ROW()+26,4),1,"")[/TD]
[/TR]
[TR]
[TH="width: 10px, bgcolor: [URL=https://www.mrexcel.com/forum/usertag.php?do=list&action=hash&hash=DAE7F5]#DAE7F5[/URL] "]C1[/TH]
[TD="align: left"]=INDEX(
E:E,INT((ROW()-1)/COUNTA(E:E))+1)&INDEX(
E:E,MOD(ROW()-1,COUNTA(E:E))+1)[/TD]
[/TR]
</tbody>[/TABLE]
[/TD]
[/TR]
</tbody>[/TABLE]
The formula in A1 uses CHAR to get the A-Z list. The INT and MOD functions figure out from the ROW what values to use.
The formula in B1 uses the fact that Excel column addresses count up in the same way as you describe for a slightly shorter formula.
The formula in C1 doesn't assume you want a list of A, B, C, etc. but lets you put your list in column E.