data a;
input dependent $ guancehao $ cancha;
datalines;
al_mean 1  120.22122
al_mean 2  20.1100
cr2     1  1.3212
cr2     2  0.212
mn      1  4.215
mn      2  5.213
;
run;
proc sort data=a;
by guancehao dependent;
run;

proc transpose data=a out=b (drop=_name_);
by guancehao;
id dependent;
run;

残差数据是乱编的，不过达到效果即可

谢谢您的帮助，都可以的

data aaa;
input Dependent $ Obs Residual;
cards;
Al_Mean 1 -41.4706
Al_Mean 2 10.7621
cr2_Mean 1 -1.2781
cr2_Mean 2 0.2003
Mn_Mean 1 -13.7115
Mn_Mean 2 4.0014
;
run;

proc sort data=aaa;
by Obs;
run;

proc transpose data=aaa out=bbb (drop=_name_);
by Obs;
var Residual;
id Dependent;
run;