Sub test()
Dim LR As Long, i As Long
With Sheets("Sheet1")
LR = .Range("N" & Rows.Count).End(xlUp).Row
For i = 1 To LR
If .Range("N" & i).Text = "#N/A" Then
.Rows(i).Cut Destination:=Sheets("Sheet2").Range("A" & Rows.Count).End(xlUp).Offset(1)
End If
Next i
End With
End Sub