=ROW()-n   (where n is the number of rows before the first row of the list)

So, for example, if you have a list of names in column B starting in cell B5 and you want row numbers in column A, you would enter =ROW()-4 in cell A5 and copy the formula down column A to the bottom of your list.

Now whenever you delete a row, the row numbers adjust automatically. When you insert rows, the row numbers will again adjust automatically after you copy the formula from the cell above to the new rows.

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