In Excel, if you put all the data into column A on Sheet1, the following formula in columns A & B on Sheet2 will generate the kind of output you're after:
=IF(OFFSET(Sheet1!$A$1,(ROW()1)*2+COLUMN()1,0)="","",OFFSET(Sheet1!$A$1,(ROW()1)*2+COLUMN()1,0))
If you add/delete rows on Sheet1, the formula will automatically rearrange the data. The only thing you'll need to ensure is that the formula in Sheet2 spans at least half the number of rows on Sheet1.
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Cheers,
Paul Edstein
[Fmr MS MVP  Word]
