-----Original Message-----
An,
I'll assume your data starts in cell A1.
Insert a blank row on top, so the data now starts in A2.
Use whatever column headings in A1 to C1 (like A, B, C or whatever, just as
long as the cells are not empty).
Copy your data from A3 down (that is everything but the first cell) and
paste in B2. Now each cell in column A has the next piece of data next to it
in column B.
In C2 type in the formula: =MOD(ROW(A2),2) and copy down to the end of the
data in column A.
Select columns A through C and do an autofilter on C (that's why we need the
headers), selecting the 1's (that's every other row!).
Delete the selected rows.
You can now remove the formulae in column C and the column headers, and
you're done.
HTH,
Nikos
.