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Код: Выделить всё

    Dim n As Long
    For n = ActiveSheet.UsedRange.Row - 1 + ActiveSheet.UsedRange.Rows.Count _
        To ActiveSheet.UsedRange.Row Step -1
        If Cells(n, 1).Value = "Ошибка" Then
            Rows(n).Delete
            If n > 1 Then Rows(n - 1).Delete
        End If
    Next n

Код: Выделить всё

    Dim n As Long
    For n = ActiveSheet.UsedRange.Row - 1 + ActiveSheet.UsedRange.Rows.Count _
        To ActiveSheet.UsedRange.Row Step -1
        If Cells(n, 1).Value = "Ошибка" Then
             If n > 1 Then Cells(n - 1, ActiveSheet.UsedRange.Column - 1 + _
            ActiveSheet.UsedRange.Columns.Count).Value = "Ошибка"
            Rows(n).Delete
        End If
    Next n