Option Explicit
Option Base 1

Sub Rio_Reorganisation()

'Author:    Roman "Rioran" Voronov
'Date:      the 17-th of October, 2014
'Feedback:  voronov_rv@mail.ru

Dim A As Long 'Rows number
Dim B As Long 'Columns number
Dim C As Long 'To roll arrX
Dim X As Long 'To roll rows
Dim Y As Long 'To roll columns
Dim arrX As Variant 'To store data
Dim rngX As Range 'Where to place

A = Cells(Rows.Count, 1).End(xlUp).Row
B = Cells(1, Columns.Count).End(xlToLeft).Column
C = 1

ReDim arrX((A - 1) * (B - 1), 3)

For Y = 2 To B
       For X = 2 To A
           arrX(C, 1) = Cells(X, 1).Value
           arrX(C, 2) = Cells(1, Y).Value
           arrX(C, 3) = Cells(X, Y).Value
           C = C + 1
       Next X
Next Y

Set rngX = Application.InputBox(Prompt:="Куда поместить преобразованные данные?", Type:=8)
If rngX Is Nothing Then Exit Sub

rngX.Cells(1, 1).Resize((A - 1) * (B - 1), 3).Value = arrX

End Sub