Summarizing Excel Spreadsheet Data

I have a large excel spreadsheet that has row headings in column 1, and column headings in row 1. At the intersection of certain columns an rows the table has "X" or "x" signs.

The sample table is below
     1e  2f  3g  4h  5k  6l  7m  8n
1a                   X
1b       X
1c        X                X
1d                         X

I need a macro that generates a summary of the table above by generating another spreadsheet by listing the column heading first and then each row heading that has a corresponding X next to it. Based on the example above, the resulting spreadsheet should look like this:

2f, 1b, 1c
4h, 1a
5k, 1c, 1d

Thank you, Experts!
cyber-33Asked:
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Saqib Husain, SyedConnect With a Mentor EngineerCommented:
Sub tbl2lst()
Dim col As Range
Dim rw As Range
Dim rstr As String
For Each col In Sheet1.Range(Sheet1.Range("B1"), Sheet1.Range("B1").End(xlToRight))
    rstr = col.Value
    For Each rw In Sheet1.Range(Sheet1.Range("A2"), Sheet1.Range("A2").End(xlDown))
    If UCase(Intersect(col.EntireColumn, rw.EntireRow)) = "X" Then
        rstr = rstr & ", " & rw.Value
    End If
    Next rw
    If rstr <> col.Value Then Sheet2.Range("A" & Rows.Count).End(xlUp).Offset(1) = rstr
Next col
End Sub

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cyber-33Author Commented:
Works like a charm! Thank you!
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