Hi Tracy,
I almost managed to do this a few months back. Assume you data is in a
single column starting in A1.
Elsewhere on the sheet, away from your data, say K1, enter =COUNT(A:A) to
find the number of entries.
In K2, say, enter the number of columns you want the data to be in.
Then in B1, enter
=IF(ROW()>$K$1/$K$2,"",OFFSET($A$1,$K$1/$K$2*COLUMN()-1+ROW()-(2*$K$1/$K$2),0))
and copy across for the number of columns needed, and down for the number of
rows needed.
The problem I had with this is there will be a few left over, if the total
number is not divisible by the number of rows, ie if you have 100 entries,
and you want 3 columns, it will work for 99, but ignore the last one.
Dave