Sub CopyInsertRows()
LastRow = Cells(Rows.Count, 1).End(xlUp).Row
Set DatRng = Range("A2", Cells(LastRow, 1))
For i = LastRow To 2 Step -1
Cells(i, 1).EntireRow.Copy
Rows(i + 1).Resize(2, Columns.Count).Insert Shift:=xlDown
Next i
Application.CutCopyMode = False
End Sub