Option Explicit
Public Function M_Trans(Base_Matrix As Range) As Variant
Dim i As Integer, j As Integer
Dim row_no As Integer, column_no As Integer
Dim matrix() As Variant, matrix2() As Variant
matrix = Base_Matrix.Value
row_no = UBound(matrix, 1)
column_no = UBound(matrix, 2)
ReDim matrix2(1 To column_no, 1 To row_no)
For j = 1 To column_no Step 1
For i = 1 To row_no Step 1
matrix2(j, i) = matrix(i, j)
Next i
Next j
M_Trans = matrix2
End Function