Norm,
Assume your data starts in Sheet1!A2. Row 1 is for headers

Now, if your DATA (not headers) in the target sheet starts in row R and
column C, you will use the following formulae:

=OFFSET(Sheet1!$A$2,2*(ROW()-R),COLUMN()-C)
This is for the first target sheet
=OFFSET(Sheet1!$A$2,2*(ROW()-R)+1, COLUMN()-C)
This is for the second target sheet. Uset the necessary numbers for R
and C.

In general, if you want to break it to N sheets, for every N rows,
generalize the two formulas to N formulas, where you substitute N for 2
and, after the (ROW()-R) portion, you add the numbers 0 until N-1.

HTH
Kostis Vezerides