Dim sTmp As String, iRow As Long
Dim iStep As Long, iEnd As Long
Dim i As Long, iRemoved As Long
iStep = 5 'step
iEnd = 25 'last row
iRemoved = 0
For i = iStep To iEnd Step iStep
iRow = i - iRemoved
Rows(iRow & ":" & iRow).Delete Shift:=xlUp
iRemoved = iRemoved + 1
Next i