Sub CM()
ActiveSheet.Select
'Machines1
k = ActiveSheet.Range("C3").Value
ActiveWorkbook.Names.Add Name:=k, RefersToR1C1:= _
"=OFFSET(R101C8,0,0,COUNTA(R101C8:R120C8)-1)"
'Machines2
k = ActiveSheet.Range("D3").Value
ActiveWorkbook.Names.Add Name:=k, RefersToR1C1:= _
"=OFFSET(R101C9,0,0,COUNTA(R101C9:R120C9)-1)"
'Machines3
k = ActiveSheet.Range("E3").Value
ActiveWorkbook.Names.Add Name:=k, RefersToR1C1:= _
"=OFFSET(R101C10,0,0,COUNTA(R101C10:R120C10)-1)"
'Machines4
k = ActiveSheet.Range("F3").Value
ActiveWorkbook.Names.Add Name:=k, RefersToR1C1:= _
"=OFFSET(R101C11,0,0,COUNTA(R101C8:R120C11)-1)"
End Sub