With offset being a volatile function this will degrade the perfomance
(possibly substantially since there will be thousands of these). Volatile
means that the function will recalculate every time a calculation runs, not
just when one of it's dependant cells change. This can be a big drain on
resources. If it was me I would be more inclined to use a macro to just
insert blank rows every two rows.

Sub InsertLines()
Dim wks As Worksheet
Dim rng As Range
Set wks = ActiveSheet

With wks
Set rng = .Range("A3")
Do While Not IsEmpty(rng.Value)
rng.EntireRow.Insert
Set rng = rng.Offset(2, 0)
Loop
End With
End Sub

--
HTH...

Jim Thomlinson


"Ikaabod" wrote:


One way, if you're willing to add a new column, is to simply put 0 for
B1:B3 then make B4 formula =B1+1 and copy B4 down as far as needed.

Then in A1 formula =OFFSET(Sheet2!A1,-B1,0)
in A2 formula =OFFSET(Sheet2!A2,-B2,0)
leave A3 blank
copy A1:A3 down as far as needed.


--
Ikaabod
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