Sub test()
Dim vArr(1 To 10, 1 To 10) As Long, i&, j&
Randomize 1600
For i = 1 To 10
For j = 1 To 10
vArr(i, j) = Int(27 * Rnd) + 1
Next
Next
Cells.Clear
Range("A1").Resize(UBound(vArr, 1), UBound(vArr, 2)).Value = vArr
Range("A12").Resize(UBound(vArr, 1), UBound(vArr, 2)).Value = Application.WorksheetFunction.MInverse(vArr)
End Sub