Ok. I think I got it. Again, use your standard formula to retrieve the
first name from Sheet1! in B3. In B5 use:

=IF(ISEVEN(ROW()),"",OFFSET(Sheet1!$B$1,COUNTBLANK ($B$3:B4),0)&",
"&OFFSET(Sheet1!$A$1,COUNTBLANK($B$3:B4),0))

You can then drag this down and it will only populate the next name in
every other row so in this case B7, B9, B11 and so on down the line.

Does that work for you?

Steve


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