Excel VBA to reverse a Pivot Table. You can always trust finding Excel stuff if you use J-Walk as part of the search.

Sub ReversePivotTable()
  ' Before running this, make sure you have a summary table with column headers.
  ' The output table will have three columns.
  Dim SummaryTable As Range, OutputRange As Range
  Dim OutRow As Long
  Dim r As Long, c As Long
  On Error Resume Next
  Set SummaryTable = ActiveCell.CurrentRegion
  If SummaryTable.Count = 1 Or SummaryTable.Rows.Count < 3 Then
    MsgBox "Select a cell within the summary table.", vbCritical
    Exit Sub
  End If
  SummaryTable.Select
  Set OutputRange = Application.InputBox(prompt:="Select a cell for the 3-column output", Type:=8)
  ' Convert the range
  OutRow = 2
  Application.ScreenUpdating = False
  OutputRange.Range("A1:C3") = Array("Column1", "Column2", "Column3")
  For r = 2 To SummaryTable.Rows.Count
    For c = 2 To SummaryTable.Columns.Count
      OutputRange.Cells(OutRow, 1) = SummaryTable.Cells(r, 1)
      OutputRange.Cells(OutRow, 2) = SummaryTable.Cells(1, c)
      OutputRange.Cells(OutRow, 3) = SummaryTable.Cells(r, c)
      OutputRange.Cells(OutRow, 3).NumberFormat = SummaryTable.Cells(r, c).NumberFormat
      OutRow = OutRow + 1
    Next c
  Next r
End Sub