Hi,
I suggest You the freeware program Columnizer of Gulf Coastal Software.
Unfortunately this program as been discontinued, but it has a terrific power.
You can find a copy of this program (installer) at:
A+ Freeware
"Columnizer ver 5.38" with many samples
link: http://www.aplusfreeware.com/misc/Colum ... nizer.html
btw
this is an abandoned sotware and Gulf Coastal Software do not have a web site.
Columnizer - working with column and row
Re: Columnizer - working with column and row
Thanks, this is a great tool. 
