Dim Src As Range, Dst As Range
…
For Each Src In Selection.Rows
Do While Dst.EntireRow.Hidden: Set Dst = Dst(2, 1): Loop
Dst.Resize(, Src.Columns.Count).FormulaR1C1 = "=" & _
Src.Columns(1).Address(True, False, xlR1C1, True, Dst)
Set Dst = Dst(2, 1): Next Src