The following VBA code should get you started. It will copy all of the data in the original workbook to a new workbook, but it will have added 1 to each value, and all blank cells will have been ignored.
Option Explicit
Public Sub exportDataToNewBook()
Dim rowIndex As Integer
Dim colIndex As Integer
Dim dataRange As Range
Dim thisBook As Workbook
Dim newBook As Workbook
Dim newRow As Integer
Dim temp
'// set your data range here
Set dataRange = Sheet1.Range("A1:B100")
'// create a new workbook
Set newBook = Excel.Workbooks.Add
'// loop through the data in book1, one column at a time
For colIndex = 1 To dataRange.Columns.Count
newRow = 0
For rowIndex = 1 To dataRange.Rows.Count
With dataRange.Cells(rowIndex, colIndex)
'// ignore empty cells
If .value <> "" Then
newRow = newRow + 1
temp = doSomethingWith(.value)
newBook.ActiveSheet.Cells(newRow, colIndex).value = temp
End If
End With
Next rowIndex
Next colIndex
End Sub
Private Function doSomethingWith(aValue)
'// This is where you would compute a different value
'// for use in the new workbook
'// In this example, I simply add one to it.
aValue = aValue + 1
doSomethingWith = aValue
End Function