Hi Kevin
one way:

Sub increment_rows()
Dim RowNdx As Long
Dim LastRow As Long
Dim counter As Long
Application.ScreenUpdating = False
counter = 1
LastRow = ActiveSheet.Cells(Rows.Count, "B").End(xlUp).Row
For RowNdx = 1 To LastRow
With Cells(RowNdx, "B")
If .Value < "" Then
.Offset(0, -1).Value = counter
counter = counter + 1
End If
End With
Next RowNdx
Application.ScreenUpdating = True
End Sub


also deals with blanks rows in between (they are skipped)

--
Regards
Frank Kabel
Frankfurt, Germany

"kevin" schrieb im Newsbeitrag
...
sorry i should have said i am looking for a piece of code that does
the same thing, like a loop that says if b has a value then a is cell
above + 1 next i type thing. i am a novice but i know the code is
relatively simple just don't know it.

thanks in advance.