Right, in column A I have a series of ID numbers, column B has a secondary set of numbers (kind of like a sub-category) and C has values.

It kind of looks like:
X 01 VALUE
X 02 VALUE
X 03 VALUE
Y 01 VALUE
Y 02 VALUE
Z 01 VALUE
Z 02 VALUE
Z 03 VALUE
Z 04 VALUE

and so on. What I want is just one row for X, Y and Z in column A, and separate columns for each number in column B. How do I do this?