Transpose macro error

Hello Guys,

I am getting an error in the following macro. My macro transforms all Vertical Values to horizontal Formatt. Eg:_

1 A B C
2 B E F

then  Output is
1 A
1 B
1 C
2 B
2 E
2 F

But when I try to insert a sheet of 69 columns and 26000 rows it gives runtime error '1004' Below is the code.





Dim a As Variant, b As Variant
Dim i As Long, ii As Long, c As Long
Application.ScreenUpdating = False
With Sheets("Sheet1")
  a = .Cells(1).CurrentRegion
  ReDim b(1 To (UBound(a, 1) - 1) * (UBound(a, 2) - 1), 1 To 3)
End With
For i = 2 To UBound(a, 1)
  For c = 2 To UBound(a, 2)
    ii = ii + 1
    b(ii, 1) = a(i, 1)
    b(ii, 2) = a(1, c)
    b(ii, 3) = a(i, c)
  Next c
Next i
If Not Evaluate("ISREF(Sheet2!A1)") Then Worksheets.Add(After:=Sheets("Sheet1")).Name = "Sheet2"
With Sheets("Sheet2")
  .UsedRange.ClearContents
  .Cells(1).Resize(UBound(b, 1), UBound(b, 2)) = b
  .Columns.AutoFit
  .Activate
End With
Application.ScreenUpdating = True
End Sub

its gives error for the following line:
.Cells(1).Resize(UBound(b, 1), UBound(b, 2)) = b

Can anybody help me with this?