Sub Inserer()
Dim c As Range
Dim x As Long
For Each c In Sheet1.Range("A2:A138")
x = Application.WorksheetFunction.Match(c.Value, SAPSheet1.Range("C1:C127"), 0)
x = x + 1
SAPSheet1.Rows(x & ":" & x).Insert Shift:=xlDown
SAPSheet1.Cells(x, 2) = c.Offset(0, 1)
Next c
End Sub