Build a tree like representation of data in Excel?

I'm sure you can tidy this up, but this will work on the data set you've provided.

Before you start, you will need to define two Names (Insert / Name / Define). "Data" is the range of your dataset, "Destination" is the spot where you want the tree to go.

Sub MakeTree()

    Dim r As Integer
    ' Iterate through the range, looking for the Root
    For r = 1 To Range("Data").Rows.Count
        If Range("Data").Cells(r, 1) = "Root" Then
            DrawNode Range("Data").Cells(r, 2), 0, 0
        End If
    Next

End Sub

Sub DrawNode(ByRef header As String, ByRef row As Integer, ByRef depth As Integer)
'The DrawNode routine draws the current node, and all child nodes.
' First we draw the header text:
    Cells(Range("Destination").row + row, Range("Destination").Column + depth) = header

    Dim r As Integer
    'Then loop through, looking for instances of that text
    For r = 1 To Range("Data").Rows.Count
        If Range("Data").Cells(r, 1) = header Then
        'Bang!  We've found one!  Then call itself to see if there are any child nodes
            row = row + 1
            DrawNode Range("Data").Cells(r, 2), row, depth + 1
        End If
    Next
End Sub