Assuming you data is in column A, put this in a helper column:

=IF(MOD(ROW(A1)+12,13)=0,INDIRECT("A"&INT((ROW(A1) +12)/13)),"")

and then copy down as required.

Note that with an increment of 13 rows, you will get the values occurring on
rows 1, 14, 27 etc, not 1, 13, 26.

Hope this helps.

Pete

"calvin" wrote in message
...
i have data in one column listed on every row i need to move it to a new
column every 13 row down ex.
row 1)dog row 1) dog
row 2)cat row 13)cat
row 3)rat row 26) rat