eao,
I agree with anotherhiggins. Your data is setup in a fashion that is actually easier to handle than what you propose. However, to accomplish the task you describe I propose the following.
Assuming your values listed start in Row 2 and continue downward, sort on the Names column, then on the Numbers column, both in Ascending order.
Then put the following formula in C2:
=IF(A2=A1,C1&","&B2,B2)
and copy that formula down the column as needed.
Then put the following formula in D2:
=IF(A2=A3,"",B2)
and copy that formula down the column as needed.
After the results are displayed go to Row 1 and choose Data, AutoFilter, Nonblanks. Now select all displayed values and choose, Edit, GoTo, Special, visible cells only, Edit, Copy and then on another worksheet or below all the data displayed, choose Edit, Paste.
Hope this helps.