At first we have to go the “Menu bar” and click on- “Transform”→”Record into different variable or Record into same variable”
If we select “Record into different variable” , there create a new categorical variable.
If we select “Record into same variable”, the new variable replace old variable.
so , “Record into different variable” is more useful because there exist the old and new both variable and our original data exist in the old variable.]
Then there opened a new box named “Record into different variable” and we have to double click on our target variable which we want to categorize. Then set a new name and label in the “Name” & “Label” box and click on “change” .
Now we have to click on the “Old and new values”
By this video we can learn variable transformaton and variable recode procedure using SPSS.