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The following code will cut the contents of column B and move it to column C whenever anything is entered into column A.
<font face=Tahoma><SPAN style="color:#00007F">Private</SPAN> <SPAN style="color:#00007F">Sub</SPAN> Worksheet_Change(<SPAN style="color:#00007F">ByVal</SPAN> Target <SPAN style="color:#00007F">As</SPAN> Range)
<SPAN style="color:#00007F">Dim</SPAN> rng <SPAN style="color:#00007F">As</SPAN> Range
<SPAN style="color:#007F00">' Only look at single cell changes</SPAN>
<SPAN style="color:#00007F">If</SPAN> Target.Count > 1 <SPAN style="color:#00007F">Then</SPAN> <SPAN style="color:#00007F">Exit</SPAN> <SPAN style="color:#00007F">Sub</SPAN>
<SPAN style="color:#00007F">Set</SPAN> rng = Range("A:A")
<SPAN style="color:#007F00">' Only look at that range</SPAN>
<SPAN style="color:#00007F">If</SPAN> Intersect(Target, rng) <SPAN style="color:#00007F">Is</SPAN> <SPAN style="color:#00007F">Nothing</SPAN> <SPAN style="color:#00007F">Then</SPAN> <SPAN style="color:#00007F">Exit</SPAN> <SPAN style="color:#00007F">Sub</SPAN>
<SPAN style="color:#00007F">If</SPAN> Target <> "" <SPAN style="color:#00007F">Then</SPAN> Target.Offset(, 1).Cut Target.Offset(, 2)
<SPAN style="color:#00007F">End</SPAN> <SPAN style="color:#00007F">Sub</SPAN>
</FONT>
Right click the sheet tab, select View Code and paste it in the module window that opens. You can then exit back to Excel to test it.
Hope that helps,
Smitty