
Option Explicit
Sub abc()
Dim a, i, j, m
a = [a1].CurrentRegion.Value
ReDim b(1 To UBound(a) * UBound(a, 2), 1 To 1)
For i = 1 To UBound(a)
For j = 1 To UBound(a, 2)
If Len(a(i, j)) Then m = m + 1: b(m, 1) = a(i, j)
Next
Next
[a1].Offset(, UBound(a, 2) + 1).Resize(m) = b
End Sub