Sub test()
Mat1 = "1,2,3,4"
Mat2 = "a,b,c,d"
Dim Mat()
ReDim Mat(1 To UBound(Split(Mat1, ",")) + 1, 1 To 2)
For n = 0 To UBound(Split(Mat1, ","))
Mat(n + 1, 1) = Split(Mat1, ",")(n)
Mat(n + 1, 2) = Split(Mat2, ",")(n)
Next n
' lecture
For n = LBound(Mat, 1) To UBound(Mat, 1)
For m = LBound(Mat, 2) To UBound(Mat, 2)
MsgBox (Mat(n, m))
Next m
Next n
End Sub