Bryan Hessey wrote:
testing column A, and using column C as a helper column,
in C2 put
=IF(A2<"","",IF(C1="",1,C1+1))
and in B2 put
=IF(A3="","",C2)
and formula drag B2 and C2 down to cover your data.

Well, I think I screwed up my example, but I got the idea.
Works great! Thanks.