Hi Try below VBA code

Option Base 1
Sub rr()
For Each r In Range("b2:b" & Range("b90000").End(xlUp).Row)
    x = Split(r, ",")
    For t = LBound(x) To UBound(x)
    Range("h90000").End(xlUp).Offset(1).Value = Cells(r.Row, 1)
    Range("i90000").End(xlUp).Offset(1).Value = x(t)
    Next
Next
End Sub


--

On Mon, Oct 10, 2016 at 6:16 PM, <sonuraj1...@gmail.com> wrote:

> Hi
>
> I need help for separate data through VBA.
>
> My Data is below type..
> sku          Size
> 100000307963 XS,S,M,L
> 100000307973 XS,S,L
> 100000307978 XS,S,M,L
> 100000307979 XS,S,L
> 100000307980 XS,S,XL
> 100000307981 XS,S,M,L
> 100000307984 XS,M,L
>
> Need this type data in result.
>
> sku        Size
> 100000307963 XS
> 100000307963 S
> 100000307963 M
> 100000307963 L
> 100000307973 XS
> 100000307973 S
> 100000307973 L
> 100000307978 XS
> 100000307978 S
> 100000307978 M
> 100000307978 L
> 100000307979 XS
> 100000307979 S
> 100000307979 L
> 100000307980 XS
> 100000307980 S
> 100000307980 XL
> 100000307981 XS
> 100000307981 S
> 100000307981 M
> 100000307981 L
> 100000307984 XS
> 100000307984 M
> 100000307984 L
>
> Please help asap.
>
> Regards
> Rajesh Kumar
>
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