Add a new worksheet (Sheet2) to your workbook, then run the following macro.
Code:
Sub MakeRecords()
Dim i As Long, j As Long, LRow As Long, LCol As Long, wkSht As Worksheet
With ThisWorkbook
Set wkSht = .Sheets("Sheet2")
With wkSht
.Cells(1, 1).Value = "CustId"
.Cells(1, 2).Value = "ItemId"
.Cells(1, 3).Value = "Price"
End With
With .Sheets("Sheet1")
LRow = .Cells.SpecialCells(xlCellTypeLastCell).Row
LCol = .Cells.SpecialCells(xlCellTypeLastCell).Column
For i = 2 To LRow
For j = 2 To LCol
wkSht.Cells((i - 2) * (LCol - 1) + j, 1).Value = .Cells(i, 1).Value
wkSht.Cells((i - 2) * (LCol - 1) + j, 2).Value = .Cells(1, j).Value
wkSht.Cells((i - 2) * (LCol - 1) + j, 3).Value = .Cells(i, j).Value
Next
Next
End With
End With
End Sub