Sub toto()
Dim rmax As Long
Dim i As Long
Dim j As Long
rmax = Cells(1, 1).End(xlDown).Row + 1
i = 1
While Cells(i, 1).Value <> ""
If Cells(i, 5).Value > 0 Then
For j = 1 To Cells(i, 5).Value
Cells(i, 1).EntireRow.Copy
Cells(i + 1, 1).EntireRow.Insert shift:=xlDown
Next
i = i + j - 1
End If
i = i + 1
Wend
End Sub