Hi,

if there is no blank cells in at least column B, this will do the trick.

B23 and copied down & across,

=IF(ROWS(B$23:B23)<=COUNTA($B$4:$B$8)+COUNTA($B$14 :$B$18),INDEX(($B$4:$F$8,$B$14:$F$18),IF(ROWS(B$23 :B23)<=COUNTA($B$4:$B$8),MOD(ROWS(B$23:B23)-1,COUNTA($B$4:$B$8)),MOD(ROWS(B$23:B23)-COUNTA($B$4:$B$8)-1,COUNTA($B$14:$B$18)))+1,COLUMNS(B23:$B23),INT((R OWS(B$23:B23)-1)/IF(ROWS(B$23:B23)<=COUNTA($B$4:$B$8),COUNTA($B$4:$ B$8),COUNTA($B$14:$B$18)+1)+1)),"")