Sub x()
Dim r1 As Long, r2 As Long
r1 = 2: r2 = 2
Do While Cells(r1, 2) <> vbNullString
If IsNumeric(Application.Match(Cells(r1, 2), Range(Cells(1, 2), Cells(r1 - 1, 2)), 0)) Then
r2 = r2 + 1
End If
Cells(r1, 1).Value = Cells(r2, 3).Value
r1 = r1 + 1
Loop
End Sub
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