Sub mrshkei()
Dim arr, arr2, i As Long, lr As Long, lcol As Long, k As Long, n As Long
lr = Cells(Rows.Count, 2).End(xlUp).Row
lcol = Cells(2, Columns.Count).End(xlToLeft).Column
arr = Range(Cells(4, 1), Cells(lr, lcol))
ReDim arr2(1 To UBound(arr) * (lcol - 1), 1 To 3)
arr2(1, 1) = "Наименование"
arr2(1, 2) = "Атрибут"
arr2(1, 3) = "Цена"
k = 2
For i = LBound(arr) To UBound(arr)
    If arr(i, 1) <> Empty Then t = arr(i, 1)
    For n = 3 To lcol
        arr2(k, 1) = t
        arr2(k, 2) = arr(i, 2)
        arr2(k, 3) = arr(i, n)
        k = k + 1
    Next n
Next i
Range("G20").Resize(UBound(arr2), 3) = arr2
End Sub