Option Explicit
Sub abc()
Dim i, a, d
Set d = CreateObject("scripting.dictionary")
a = [a1].CurrentRegion.Offset(1).Resize(, 1).Value
For i = 1 To UBound(a) - 1
d(a(i, 1)) = d(a(i, 1)) + 1
a(i, 1) = d(a(i, 1))
Next
[b2].Resize(UBound(a) - 1) = a
End Sub