Sub Test()
  Dim Sh As Worksheet
  Set Sh = Worksheets("Лист1")
  For n =  1  To Sh.UsedRange.Columns( 1 ).Cells.Count
    Sh.Cells(n,  2 ) = Sh.Cells( 2  * n -  1 ,  1 )
    Sh.Cells(n,  3 ) = Sh.Cells( 2  * n,  1 )
  Next n
End Sub

Sub Test()
  Dim sh As Worksheet
  Dim StepCount As Integer, n As Integer
  Set sh = Worksheets("Лист1")
  StepCount = Int(sh.UsedRange.Columns( 1 ).Cells.Count /  2 ) + _
              sh.UsedRange.Columns( 1 ).Cells.Count Mod  2 
  For n =  1  To StepCount
    Cells(n,  2 ) = Cells( 2  * n -  1 ,  1 )
    Cells(n,  3 ) = Cells( 2  * n,  1 )
  Next n
End Sub