record 之間隔一空行

Sub seperateLine()
lastr = Rows(Rows.Count).End(xlUp).Row
For r = 2 To lastr * 2
If (r Mod 2) <> 0 Then
Rows(r).Insert Shift:=xlDown
End If
Next r
End Sub

如果第一行 ( Header ) 和第一個 record 也要隔一空行的話，只需要把(line 3) r = 2 改成 r = 1


移除隔行

Sub removeLine()
Cells(1, 3).Select
lastr = Rows(Rows.Count).End(xlUp).Row
Cells(1, 1).Select
lastc = Columns(Columns.Count).End(xlToLeft).Column
r = 2

Do While r < lastr

cnt = 0
For c = 1 To lastc
If Cells(r, c) = "" Then
cnt = cnt + 1
End If
Next c

If cnt = lastc Then
Rows(r).Delete Shift:=xlUp
End If

r = r + 1
Loop

End Sub