I'm sure starting your loop at row 2 will do what you want - and most likely quickly enough, but a couple of comments that you might want to consider for the future, if not for this exercise.
1. Using column M to find the last row for this loop is not necessary and is likely to just make your code loop extra times for nothing. Clearly " Watch" cannot occur in column B after the last entry in column B, so if column B had 100 rows and column M had 10,100 rows checking those last 10,000 rows would be wasted.
2. Since " Watch" can only occur once in the range, checking every row could also be pointless. For example, if column B had 10,100 rows and " Watch" was found in row 100 then again the last 10,000 checks would be pointless.
So, an alternative would be this
<font face=Courier New><br><SPAN style="color:#00007F">Sub</SPAN> Del_Row_Above_1()<br> <SPAN style="color:#00007F">Dim</SPAN> Found <SPAN style="color:#00007F">As</SPAN> Range<br><br> <SPAN style="color:#00007F">Set</SPAN> Found = Range("B2", Range("B" & Rows.Count).End(xlUp)).Find _<br> (What:=" Watch", LookIn:=xlValues, LookAt:=xlWhole, _<br> MatchCase:=False, SearchFormat:=False)<br> <SPAN style="color:#00007F">If</SPAN> <SPAN style="color:#00007F">Not</SPAN> Found <SPAN style="color:#00007F">Is</SPAN> <SPAN style="color:#00007F">Nothing</SPAN> <SPAN style="color:#00007F">Then</SPAN><br> <SPAN style="color:#00007F">If</SPAN> Found.Offset(-1).Value = "" <SPAN style="color:#00007F">Then</SPAN><br> Found.Offset(-1).EntireRow.Delete<br> <SPAN style="color:#00007F">End</SPAN> <SPAN style="color:#00007F">If</SPAN><br> <SPAN style="color:#00007F">End</SPAN> <SPAN style="color:#00007F">If</SPAN><br><SPAN style="color:#00007F">End</SPAN> <SPAN style="color:#00007F">Sub</SPAN><br></FONT>
If you happen to have a lot of rows (tens or hundreds of thousands), then this would be a faster again.
<font face=Courier New><br><SPAN style="color:#00007F">Sub</SPAN> Del_Row_Above_2()<br> <SPAN style="color:#00007F">Dim</SPAN> a<br> <SPAN style="color:#00007F">Dim</SPAN> i <SPAN style="color:#00007F">As</SPAN> <SPAN style="color:#00007F">Long</SPAN>, lr <SPAN style="color:#00007F">As</SPAN> <SPAN style="color:#00007F">Long</SPAN><br> <SPAN style="color:#00007F">Dim</SPAN> bStop <SPAN style="color:#00007F">As</SPAN> <SPAN style="color:#00007F">Boolean</SPAN><br> <br> lr = Range("B" & Rows.Count).End(xlUp).Row<br> a = Range("B1:B" & lr).Value<br> i = 1<br> <SPAN style="color:#00007F">Do</SPAN><br> i = i + 1<br> <SPAN style="color:#00007F">If</SPAN> a(i, 1) = " Watch" <SPAN style="color:#00007F">Then</SPAN><br> <SPAN style="color:#00007F">If</SPAN> a(i - 1, 1) = "" <SPAN style="color:#00007F">Then</SPAN><br> Rows(i - 1).Delete<br> bStop = <SPAN style="color:#00007F">True</SPAN><br> <SPAN style="color:#00007F">End</SPAN> <SPAN style="color:#00007F">If</SPAN><br> <SPAN style="color:#00007F">End</SPAN> <SPAN style="color:#00007F">If</SPAN><br> <SPAN style="color:#00007F">Loop</SPAN> <SPAN style="color:#00007F">While</SPAN> <SPAN style="color:#00007F">Not</SPAN> bStop And i < lr<br><SPAN style="color:#00007F">End</SPAN> <SPAN style="color:#00007F">Sub</SPAN><br></FONT>