Sub 转列() Dim row As Integer Dim rng As Range Dim i As Integer i = 1 For row = 2 To 3 For col = 2 To 13 Cells(i, 16) = Cells(row, 1).Value '地区 Cells(i, 17) = Cells(1, col).Value '年份 Cells(i, 18) = Cells(row, col).Value '值 i = i + 1 Next col Next row End Sub