PseudoCode:
Start Loop
With Seconds_Column
If ThisRow.Value = NextRow.Value - 1 Then
ThisRow = ThisRow + 1
Loop
Else
NumRowsToInsert = (NextRow.Value - ThisRow.Value) - 1
End With
With Data Columns
LatDiff = (NextRow,LatColumn.Value - ThisRow,LatColumn.Value) / NumRowsToInsert
Etc
End With
Insert NumRowsToInsert After ThisRow
For i = 1 to NumRowsToInsert
(ThisRow + i),LatCol.Value = ThisRow,LatCol.Value + (LatDif * i)
Repeat for all data columns including seconds
Next i
ThisRow = NextRow + NumRowsToInsert
End Loop