Sub FindFirstNonEmptyCell()
Dim i, j As Integer 'i = row number, j = collumn number
For i = 1 To 2 'replace '1 and 2' to the desires range
For j = 1 To 256 'or 16384 in Excel2007
If Not IsEmpty(Cells(i, j)) Then
Cells(i, j).Copy Sheets(2).Cells(i, 1) 'the first value will be copied to sheet 2
Exit For
End If
Next
Next
End Sub