Private Sub Workbook_Open() 
	 ' область данных для преобразования
	 xb=1
	 xe=20
	 yb=1
	 ye=40
	 For x = xb To xe 
	 	 For y = yb to ye 
	 	 	 ActiveWorkbook.Sheets.Item(2).Cells(x, y) = ActiveWorkbook.Sheets.Item(1).Cells(y, x)
	 	 Next y
	 Next x
 End Sub