luhpro

Dim iI%, iNum%, bCheck As Boolean, bNext As Boolean

  iI = 0
  iNum = 1
  bNext = False
  bCheck = True

  With Sheets(1)
    While bCheck
      iI = iI + 1
      If .Cells(iI, 2) <> "" Then
        .Cells(iI, 1) = iNum
        bNext = False
      Else
        If bNext = True Then
          bCheck = False
        Else
          iNum = iNum + 1
          bNext = True
        End If
      End If
    Wend
  End With

單純針對每一個可能列出要做的事,
然後注意不要出現無限迴圈即可.