Dim ACounta, BCounta ACounta = Application.CountA(Range("A:A")) BCounta = Application.CountA(Range("B:B"))
For i = 1 To (BCounta - ACounta) Range("A1").Select Selection.End(xlDown).Select Selection.Offset(1).Select Selection.End(xlToRight).Select Range(Selection, Selection.End(xlToRight)).Select Selection.Cut Selection.Offset(-1).Select Selection.End(xlToRight).Select Selection.Offset(, 1).Select ActiveSheet.Paste Selection.Offset(1).Select Selection.End(xlToLeft).Select Range(Selection, Selection.End(xlToRight)).Select Selection.Delete Shift:=xlUp Next i End Sub