Table.ToRows Function in Power Query
The Table.ToRows function creates a list of nested lists from the table, table. Each list item is an inner list that contains the row values.
Syntax
Table.ToRows(table as table) as list
Example: Create a list from the rows of the table.
Power Query M
let
MyTable = Table.FromRecords(
{
[CustomerID = 1, Name = "Ashish", Phone = "123-4567"],
[CustomerID = 2, Name = "Katrina", Phone = "987-6543"],
[CustomerID = 3, Name = "Alia", Phone = "543-7890"],
[CustomerID = 4, Name = "Vicky", Phone = "676-8479"],
[CustomerID = 5, Name = "Mohini", Phone = "574-8864"],
[CustomerID = 6, Name = "Meenakshi", Phone = "574-8864"],
[CustomerID = 7, Name = "Esha", Phone = "574-8864"],
[CustomerID = 8, Name = "Anjali", Phone = "574-8864"]
}
),
Return = Table.ToRows(MyTable)
in
Return The output of the above code is shown below:

The output of the above code is shown below in the coding form:
{
{CustomerID = 1, Name = "Ashish", Phone = "123-4567"},
{CustomerID = 2, Name = "Katrina", Phone = "987-6543"},
{CustomerID = 3, Name = "Alia", Phone = "543-7890"},
{CustomerID = 4, Name = "Vicky", Phone = "676-8479"},
{CustomerID = 5, Name = "Mohini", Phone = "574-8864"},
{CustomerID = 6, Name = "Meenakshi", Phone = "574-8864"},
{CustomerID = 7, Name = "Esha", Phone = "574-8864"},
{CustomerID = 8, Name = "Anjali", Phone = "574-8864"}
}