Sub RedesignerMCH()
      Dim inpdata As Range, realdata As Range, ns As Worksheet
      Dim i&, j&, k&, c&, r&, hc&, hr&
      Dim out(), dataArr, hcArr, hrArr
      On Error GoTo line1
      Set inpdata = Application.InputBox(prompt:="Выберите обрабатываемый диапазон:", Title:="Выбор диапазона", Type:=8)
      
      hr = InputBox("Сколько строк с подписями данных сверху")
      hc = InputBox("Сколько столбцов с подписями данных слева?")
      On Error GoTo 0

Application.ScreenUpdating = False
      If inpdata.Rows.Count <= hr Or inpdata.Columns.Count <= hc Then Exit Sub
      Set realdata = inpdata.Offset(hr, hc).Resize(inpdata.Rows.Count - hr, inpdata.Columns.Count - hc)
      dataArr = realdata.Value
      If hr Then hrArr = inpdata.Offset(0, hc).Resize(hr, inpdata.Columns.Count - hc).Value
      If hc Then hcArr = inpdata.Offset(hr, 0).Resize(inpdata.Rows.Count - hr, hc).Value
        
      ReDim out(1 To realdata.Count, 1 To hr + hc + 1)
      Set ns = Worksheets.Add
        
      For i = 1 To UBound(dataArr, 1)
          For j = 1 To UBound(dataArr, 2)
              k = k + 1
              For c = 1 To hc: out(k, c) = hcArr(i, c): Next c
              For r = 1 To hr: out(k, c + r - 1) = hrArr(r, j): Next r
              out(k, c + r - 1) = dataArr(i, j)
      Next j, i
      ns.Cells(2, 1).Resize(UBound(out, 1), UBound(out, 2)) = out
Application.ScreenUpdating = True
line1:
End Sub

On Error GoTo line1
....
On Error GoTo 0
....
line1: