Sub Formules()
'
Dim n As Byte, i As Byte, x%
'
For n = 1 To 12
x = 66 + 3 * n
For i = 0 To 9
Cells(88 + i, 3 + n).Formula = '=' & IIf(x > 90, 'A', '') & _
Chr(x - (x \\\\\\\\ 91) * 26 - (i Mod 2)) & (25 + (i \\\\\\\\ 2) * 12 _
- ((i \\\\\\\\ 2 + 1) \\\\\\\\ 3) * 2)
Next i
Next n
End Sub