Sub 표변환()

    Dim i As Long
    Dim r As Long
    
    r = 5
    
    For i = 4 To 100 Step 3

        Range("D" & r).Value = Range("B" & i).Value
        Range("E" & r).Value = Range("B" & i + 1).Value
        Range("F" & r).Value = Range("B" & i + 2).Value
        
        r = r + 1
        
    Next

End Sub