variable blocks assigned to users

Is it possible to assign variables (files, table) evenly into blocks and assign each block to a user when it starts running. Each user will use the data in their assigned block e.g: ypu have a table like this:

row 1
row 2
row 3
till
row 60

assigned to first user

then row 61 till 120 to second users
and row 121 till 180 to third user ..and so on

Regards,
Arjan