May I recommend a more efficient alternative? Why
not double the row height and format cells so
that their content vertically aligned at the
top of the cell.
Changing row height it probably the most efficient, but another thought is to insert a column, insert a series of numbers down the column equal to the number of rows of data (ie if there are 10 rows of data, insert 1 though 10 in the new column). Then copy the series of numbers again in the same column, starting in the next call after the last number, then sort the entire range based on the new column. Might be fun to play with.
-Mark