Sub dsa()
Const sohang = 4
Dim a As Long, arr, kq, i As Long, b As Long, lr As Long, socot As Long
With Sheets("sheet1")
lr = .Range("A" & Rows.Count).End(xlUp).Row
arr = .Range("A2:A" & lr).Value
If UBound(arr) Mod sohang = 0 Then
socot = UBound(arr) \ sohang
Else
socot = UBound(arr) \ sohang + 1
End If
ReDim kq(1 To sohang, 1 To socot)
For i = 1 To UBound(arr)
a = (i - 1) \ socot + 1
b = (i - 1) Mod socot + 1
kq(a, b) = arr(i, 1)
Next i
.Range("F2").Resize(100, 100).ClearContents
.Range("f2").Resize(sohang, socot) = kq
End With
End Sub