In the SPSS menu, select Data → Restructure

Select Restructure selected variables into cases.

Select More than One. (In this example, the Veggie and Fruit variables are to be restructured.)

- Set Use Case Number to None (see Note below).
- Name the first Target Variable under Variables to be Transposed (Veggie).
- Select Veggie variables on the left and drag them to box beneath Target Variable.
- Name the second Target Variable under Variables to be Transposed (Fruit).
- Select Fruit variables on the left and drag them to box beneath Target Variable.
Notes: - It is possible to create a case ID variable by selecting Use Case Number under Case Group Identification. This may be helpful in some datasets for identifying and sorting data.
- The remaining variable(s) (e.g. Age) are either specified explicitly in this step (as Fixed Variables(s)), or carried forward in Step 6 of the Wizard.

Select One. (Veggie and Fruit have one index - Group.) 
- Change Name (Index1) to Group and Levels to 3.
Note: there are three groups: A, B, C.

- Select Keep and treat as fixed variable(s).
- Select Create a case in the new file.

- Select Restructure the data now.
- Select Finish.
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