Option Explicit
Sub test1()
Dim r() As Variant
Dim t As Single
Dim i As Long
Dim k As Long
Dim x As Variant
Range("A1:A30000").Formula = "=row()"
t = Timer
For i = 1 To 100
r = Range("A1:A30000").Value
For k = 1 To UBound(r, 1)
x = r(k, 1)
Next k
Next i
MsgBox Format((Timer - t), "0.000 s.")
End Sub
Sub test2()
Dim t As Single
Dim i As Long
Dim cel As Range
Dim x As Variant
Range("A1:A30000").Formula = "=row()"
t = Timer
For i = 1 To 100
For Each cel In Range("A1:A30000").Cells
x = cel.Value
Next
Next i
MsgBox Format((Timer - t), "0.000 s.")
End Sub