Sub ShrinkTable()
Dim maxRows As Double
Dim maxCols As Integer
Dim data As Variant
maxRows = Cells(1, 1).End(xlDown).row
maxCols = Cells(1, 1).End(xlToRight).Column
data = Range(Cells(1, 1), Cells(maxRows, maxCols))
Dim newSht As Worksheet
Set newSht = Sheets.Add
With newSht
.Cells(1, 1).Value = "SKU"
.Cells(1, 2).Value = "Dimensions"
.Cells(1, 3).Value = "Manufacturer"
Dim writeRow As Double
writeRow = 2
Dim row As Double
row = 2
Dim col As Integer
Do While True
col = 3
Do While True
If data(row, col) = "" Then Exit Do 'Skip Blanks
'SKU
.Cells(writeRow, 1).Value = data(row, 1)
'SIZE
.Cells(writeRow, 2).Value = data(row, 2)
'Manufacturer
strOrig = data(row, col)
comma_left = InStr(strOrig, ",") - 1
comma_right = Len(strOrig) - InStr(strOrig, ",") - 1
leftString = Left(strOrig, comma_left)
rightString = Right(strOrig, comma_right)
.Cells(writeRow, 3).Value = leftString
.Cells(writeRow, 4).Value = rightString
writeRow = writeRow + 1
If col = maxCols Then Exit Do 'Exit clause
col = col + 1
Loop
If row = maxRows Then Exit Do 'exit cluase
row = row + 1
Loop
End With
End Sub