However, IOS includes a convenient command to resequence all entries in an ACL without a reboot and without recreating the ACL:
Router(config)# ip access-list resequence Foo ?
<1-2147483647> Starting Sequence Number
Router(config)# ip access-list resequence Foo 10 ?
<1-2147483647> Step to increment the sequence number
Router(config)# ip access-list resequence Foo 10 10
Router(config)# do show ip access-lists
Extended IP access list Foo
10 permit ip host 10.0.23.23 any
20 permit ip host 10.0.23.76 any
30 permit ip host 10.0.22.144 any
40 permit tcp any any eq www
50 permit tcp any any eq 8080
60 permit tcp any any eq 443
70 permit tcp any any eq 4343
80 permit udp any any eq domain
90 permit tcp 10.0.8.0 0.0.3.255 any eq smtp
100 permit tcp 10.0.12.0 0.0.1.255 any eq smtp
110 deny ip any any log
The example above uses the default starting number and interval, however arbitrary values can be provided for both if you'd like a little more room to maneuver between entries:
Router(config)# ip access-list resequence Foo 100 50
Router(config)# do show ip access-lists
Extended IP access list Foo
100 permit ip host 10.0.23.23 any
150 permit ip host 10.0.23.76 any
200 permit ip host 10.0.22.144 any
250 permit tcp any any eq www
300 permit tcp any any eq 8080
350 permit tcp any any eq 443
400 permit tcp any any eq 4343
450 permit udp any any eq domain
500 permit tcp 10.0.8.0 0.0.3.255 any eq smtp
550 permit tcp 10.0.12.0 0.0.1.255 any eq smtp
600 deny ip any any log