Sub zz() ar = Range("A1").CurrentRegion m = 1 For i = 2 To UBound(ar) If ar(i, 1) <> "B" Then m = m + 1 For j = 1 To 2 ar(m, j) = ar(i, j) Next End If Next Range("A:B").ClearContents Range("A1").Resize(m, 2) = ar End Sub