Hi,

Try this...it is untested but it should work. If not it will point you in
the right direction...

Option Explicit

Sub LoopEm()
Dim rngLoop as Range, rngLastRec as Range, rngFirstRec as Range, lngInc as
Long

Set rngLoop = thisworkbook.sheets(1).range("R2:AU4993")

For lngInc = rngloop.rows.count to 2 step - 26
Set rngLastRec = rngloop.rows(lngInc)
Set rngFirstRec = rngloop.rows(lngInc - 25)
Let rngFirstRec.value = rngLastRec.value
Next lngInc

Set rngFirstRec = Nothing
Set rngLastRec = Nothing

End Sub

Hth,
Oli

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