A family of Microsoft spreadsheet software with tools for analyzing, charting, and communicating data.
Let's say the first table is on Sheet1 in A1:Y32.
On Sheet 2, enter the following formulas in A2, B2 and C2, respectively:
=INDEX(Sheet1!$A$2:$A$32,(ROW()-2)/24+1)
=INDEX(Sheet1!$B$1:$Y$1,MOD(ROW()-2,24)+1)
=INDEX(Sheet1!$B$2:$Y$32,(ROW()-2)/24+1,MOD(ROW()-2,24)+1)
Format A2 as a date if Excel doesn't do so automatically.
Select A1:C1, then fill down to row 745.