Please Note: This article is written for users of the following Microsoft Excel versions: 2007, 2010, 2013, 2016, 2019, 2021, and Excel in Microsoft 365. If you are using an earlier version (Excel 2003 or earlier), this tip may not work for you. For a version of this tip written specifically for earlier versions of Excel, click here: Deleting Every X Rows.
Written by Allen Wyatt (last updated March 16, 2024)
This tip applies to Excel 2007, 2010, 2013, 2016, 2019, 2021, and Excel in Microsoft 365
When you import data from an outside source, you may run into a need to delete extraneous data from a worksheet. For instance, you may have a need to remove every second line from the data, or every fifth line. Doing this by hand can be tedious and prone to error. Fortunately, you can create a macro to help eliminate both the tedium and the errors.
The following macro, DeleteRows, will remove every X rows from your worksheet. All you have to do is select the rows you want it applied to. The macro, as written, will remove every second row. So, if you wanted to delete the first, third, fifth, and seventh rows beginning with row 10, you would select rows 10 through 16 and then run this macro. It results in rows 10 (the first row), 12 (the third row), 14 (the fifth row), and 16 (the seventh row) being deleted.
Sub DeleteRows()
    Dim iStart As Integer
    Dim iEnd As Integer
    Dim iCount As Integer
    Dim iStep As Integer
    Dim J As Integer
    iStep = 2    'Delete every 2nd row
    Application.ScreenUpdating = False
    iStart = 1
    iCount = Selection.Rows.Count
    'Find ending row to start deleting
    For J = iStart To iCount Step iStep
        iEnd = J
    Next
    Do While iEnd >= iStart
        Selection.Rows(iEnd).Delete
        iEnd = iEnd — iStep
    Loop
    Application.ScreenUpdating = True
End Sub
If you want to delete some other multiple of lines, simply change the setting for the iStep variable. For instance, if you want to delete every fifth row, change iStep from 2 to 5. (You only need to make the single change, in the iStep = 2 declaration.)
Note:
ExcelTips is your source for cost-effective Microsoft Excel training. This tip (3592) applies to Microsoft Excel 2007, 2010, 2013, 2016, 2019, 2021, and Excel in Microsoft 365. You can find a version of this tip for the older menu interface of Excel here: Deleting Every X Rows.
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2024-03-25 12:14:05
J. Woolley
Re. my previous comment below, My Excel Toolbox now includes the following two macros: 
    DeleteEveryNthRow -- Delete every Nth row of the selected range
    DeleteEveryNthCol -- Delete every Nth column of the selected range
See https://sites.google.com/view/MyExcelToolbox/
2024-03-19 18:30:50
J. Woolley
Here's my version of the Tip's macro:
Sub DeleteRows2()
    Const myName = "DeleteRows2"
    Dim nStart As Long, nCount As Long, nEnd As Long, nStep As Long
    Dim nSelecRows As Long, rSelecCells As Range, rDelete As Range
    Dim n As Long, msg As String
    Set rSelecCells = Selection
    For n = 1 To rSelecCells.Areas.Count 'might be non-contiguous
        nSelecRows = nSelecRows + rSelecCells.Areas(n).Rows.Count
    Next n
    Selection.Areas(1).EntireRow.Select 'selection of contiguous rows
    nStart = Selection.Cells(1).Row
    nCount = Selection.Rows.Count
    nEnd = nStart + nCount - 1
    msg = "To delete every Nth row of the selected range " & vbLf _
        & "$" & nStart & ":$" & nEnd & " starting with row $" _
        & nStart & ", enter a value for " & vbLf & "increment N:"
    nStep = Int(Application.InputBox(msg, myName, 0, Type:=1))
    If nStep < 1 Then
        rSelecCells.Select
        MsgBox "No rows were deleted.", , myName
        Exit Sub
    End If
    nEnd = nStart + nStep * ((nCount - 1) \ nStep) 'integer division
    Set rDelete = Rows(nStart).EntireRow
    For n = (nStart + nStep) To nEnd Step nStep
        Set rDelete = Application.Union(rDelete, Rows(n).EntireRow)
    Next n
    rDelete.Select
    msg = "The selected rows will be deleted."
    If MsgBox(msg, vbOKCancel, myName) = vbOK Then
        nSelecRows = nSelecRows - rDelete.Rows.Count
        rDelete.Delete
    End If
    If nSelecRows > 0 Then rSelecCells.Select Else ActiveCell.Select
End Sub
2024-03-17 01:40:32
Nir
If VB is too much for you:
add the following in a new column:
=MOD(ROW()-X,Y)
1. where X is the first data row (after headers) and Y is the number of rows to count.
2. first row for the formula=first DATA row.
3. drug all the way down.
4. filter OUT the zeros.
5. delete all the rows and remove filter.
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