treba takovato procedura ve VBA:
Sub KazdyNtyRadek()
Dim MyCell As Range, i As Long, j As Long, Target As Range, Redit As Long
Set Target = Worksheets("cil").Range("a1")
Redit = 10 ' redeni
'vychozi hodnota i: i=9 -> 1.;11.;21.;... radek, i=8 -> 2.;12.;22.;... radek,....
'i=0 -> 10.;20.;30.;... radek
i = 0
j = 0 ' pocitadlo radku na cilovem listu
For Each MyCell In Worksheets("zdroj").UsedRange.Cells
i = i + 1
If i Mod 10 = 0 Then Target.Offset(j, 0).Value = MyCell.Value: j = j + 1
Next MyCell
End Sub