OK ...
The first statement, Option Explicit, ensures that you define all your variables. It helps to avoid mis-spelling.
Set up some variables
Switch off screen updating so that Excel doesn't have to refresh the screen; this makes the code run a lot faster
Determine the last row of data; this uses column A ... as it's the only one populated in the example. Generally, you need to pick a column you know has data in every row.
Start looping through the rows, from the bottom up; in this case, we're actually starting the loop one row from the bottom because of the comparison.
Compare the values in the two rows and, if they're different, insert a row
Loop ...
Refresh the screen and finish
Regards
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