Should work

Option Explicit
Sub groupsSAS()
Dim mr As Range
Dim b As Range
Dim sr As Long
Rows(2).Insert
Set mr = Cells(2, "b") _
.Resize(Cells(Rows.Count, "b").End(xlUp).Row)
For Each b In mr.SpecialCells(xlBlanks)
sr = b.Offset(-1).End(xlUp).Row
Cells(sr, "c") _
.Resize(b.Row - sr + 1).Value = Cells(sr, "b")
Next b
End Sub

Don Guillett
Microsoft Excel Developer
SalesAid Software
[email protected]

From: amar takale 
Sent: Thursday, July 19, 2012 5:54 AM
To: [email protected] 
Subject: $$Excel-Macros$$ Company Name in front of Show its sector


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