Code:
Sub M_snb()
  sn=sheets(1).cells(1).currentregion
  redim sp( ubound(sn,2)\5,4)
  
  for j=1 to ubound(sn,2)
     sp((j\5,j mod 5)=sn(1,j)
  next
  cells(10,1).resize(ubound(sp)+1,ubound(sp,2)+1)=sp
End Sub