Sub t()
For i = Cells.Find("*", , xlValues, xlPart, xlByRows, xlPrevious).Row To 1 Step -1
cnt = Range(Cells(i, 1), Cells(i, Columns.Count).End(xlToLeft)).Columns.Count
txp = Application.Transpose(Range(Cells(i, 1), Cells(i, Columns.Count).End(xlToLeft)))
Rows(i).ClearContents
Cells(i + 1, 1).Resize(cnt - 1).Insert xlShiftDown
Cells(i, 1).Resize(cnt) = txp
Next
End Sub