Location    Category     Supplier

   A        Computers    Company X
   A        Printers     Company Y
   B        Computers    Company X
   B        Printers     Company Y
   B        Software     Company Y
   C        Computers    Company Y
   C        Software     Company Z
	
Computers      Printers       Software

A      Company X      Company Y
B      Company X      Company Y      Company Y
C      Company Y                     Company Z
	
SELECT t1.Location, MAX(t1.Computers), MAX(t1.Printers),  MAX(t1.Software)

FROM (
SELECT
 t.Location,
 CASE WHEN t.Category = 'Computers' THEN
   t.Supplier
 END Computers,

 CASE WHEN t.Category = 'Printers' THEN
   t.Supplier
 END Printers,

 CASE WHEN t.Category = 'Software' THEN
   t.Supplier
 END Software,
FROM
YOUR_TABLE t
) t1
GROUP BY t1.Location
	
' Get table entry from third column of list.

TableEntry = Cells(ListRow, 3).Value

On Error Resume Next

If Err.Number > 0 Then MsgBox Err.Number

' Get position of product name within range of row titles.

If TableEntry <> "" Then

    TableRow = Application.Match(Cells(ListRow, 1), Range("F3:" & MYLastRowAddress), 0) ' 2 rows less than reality

    ' Get position of product size within range of column titles.

    TableColumn = Application.Match(Cells(ListRow, 2), Range("G2:" & MYLastColAddress), 0)

    Set CellToFill = Range("F2").Offset(TableRow, TableColumn)

    ' If there's already an entry in the cell, separate it from the new entry with a comma and space.

    If Err.Number = 0 Then

        If CellToFill.Value <> "" Then

            CellToFill.Value = CellToFill.Value & ","

            CellToFill.Value = CellToFill.Value & TableEntry

        Else

            CellToFill.Value = TableEntry

        End If

    Else

        MisMatchCounter = MisMatchCounter + 1

        Sheets("Errors").Cells(MisMatchCounter, 1).Value = ListRow

        Sheets("Errors").Cells(MisMatchCounter, 2).Value = Cells(ListRow, 1)

        Sheets("Errors").Cells(MisMatchCounter, 3).Value = Cells(ListRow, 2)

        Sheets("Errors").Cells(MisMatchCounter, 4).Value = Cells(ListRow, 3)

        Sheets("Errors").Cells(MisMatchCounter, 5).Value = Cells(ListRow, 4)

    End If

End If

On Error GoTo 0

ListRow = ListRow + 1
	
Dim TableRow, TableColumn As Integer

Dim TableEntry As String

Dim CellToFill As Range

'Sheet is called Lijst

'Column A is names for top row

'Column B is names for left column

'Column C is value for Matrix



'Matrix Top Row starts at H1

'Matrix Left Column starts at G2



MatrixLastColAddress = Range("H1").End(xlToRight).Address

MatrixLastRow = Range("G65536").End(xlUp).Row

LijstReadColumn = 3

LijstCurrentRow = 2 'make 1 if no header is used

Do Until Sheets("Lijst").Cells(LijstCurrentRow, 1).Value = ""

    ' Get table entry from third column of list.

    TableEntry = Sheets("Lijst").Cells(LijstCurrentRow, LijstReadColumn).Value

    ' Get position of Employee name within Matrix.

    TableColumn = Application.Match(Sheets("Lijst").Cells(LijstCurrentRow, 1), Range("H1:" & MatrixLastColAddress), 0)

    ' Get position of Qualification Name within Matrix titles.

    TableRow = Application.Match(Sheets("Lijst").Cells(LijstCurrentRow, 2), Range("G2:G" & MatrixLastRow), 0)

    Set CellToFill = Range("G1").Offset(TableRow, TableColumn)

    ' If there's already an entry in the cell, separate it from the new entry with a comma and space.

    If CellToFill.Value <> "" Then CellToFill.Value = CellToFill.Value & ","

    ' Add the new entry to the cell.

    CellToFill.Value = CellToFill.Value & TableEntry

    LijstCurrentRow = LijstCurrentRow + 1

Loop
	
Select Location
    , Min( Case When Category = 'Computers' Then Supplier End ) As Computers
    , Min( Case When Category = 'Printers' Then Supplier End ) As Printers
    , Min( Case When Category = 'Software' Then Supplier End ) As Software
From MyTable
Group By Location