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dim c as range, r as range
for each c in range([A1], [A1].end(xltoright))
for each r in range([A2], [A2].end(xldown))
if r.value = "" then r.value = r.offset(-1).value
next
next
Dim c As Range, r As Range
With ActiveSheet
For Each c In .Range(.[A1], .[A1].End(xlToRight))
For Each r In .Range(.[A2], .[A2].End(xlDown))
If Intersect(r.EntireRow, c.EntireColumn).Value = "" Then _
Intersect(r.EntireRow, c.EntireColumn).Value = _
Intersect(r.EntireRow, c.EntireColumn).Offset(-1).Value
Next
Next
End With