Try this:
<TABLE style="WIDTH: 278pt; BORDER-COLLAPSE: collapse" border=0 cellSpacing=0 cellPadding=0 width=371><COLGROUP><COL style="WIDTH: 37pt" width=49><COL style="WIDTH: 37pt; mso-width-source: userset; mso-width-alt: 2267" width=50><COL style="WIDTH: 39pt; mso-width-source: userset; mso-width-alt: 2377" width=52><COL style="WIDTH: 37pt" width=49><COL style="WIDTH: 128pt; mso-width-source: userset; mso-width-alt: 7826" width=171><TBODY><TR style="HEIGHT: 12pt" height=16><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext 0.5pt solid; BACKGROUND-COLOR: #f3f3f3; WIDTH: 37pt; HEIGHT: 12pt; BORDER-TOP: windowtext 0.5pt solid; BORDER-RIGHT: windowtext 0.5pt solid" class=xl32 height=16 width=49>
Airport</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: #f3f3f3; WIDTH: 37pt; BORDER-TOP: windowtext 0.5pt solid; BORDER-RIGHT: windowtext 0.5pt solid" class=xl32 width=50>
Lat</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: #f3f3f3; WIDTH: 39pt; BORDER-TOP: windowtext 0.5pt solid; BORDER-RIGHT: windowtext 0.5pt solid" class=xl32 width=52>
Lon</TD><TD style="BORDER-BOTTOM: windowtext 0.5pt solid; BORDER-LEFT: windowtext; BACKGROUND-COLOR: #f3f3f3; WIDTH: 37pt; BORDER-TOP: windowtext 0.5pt solid; BORDER-RIGHT: windowtext 0.5pt solid" class=xl32 width=49>
Dep Hdg</TD><TD style="BORDER-BOTTOM: #ece9d8; BORDER-LEFT: #ece9d8; BACKGROUND-COLOR: white; WIDTH: 128pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: #ece9d8" class=xl31 width=171></TD></TR><TR style="HEIGHT: 12pt" height=16><TD style="BORDER-BOTTOM: #ece9d8; BORDER-LEFT: #ece9d8; BACKGROUND-COLOR: white; HEIGHT: 12pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: #ece9d8" class=xl31 height=16>
DFW</TD><TD style="BORDER-BOTTOM: #ece9d8; BORDER-LEFT: #ece9d8; BACKGROUND-COLOR: white; BORDER-TOP: #ece9d8; BORDER-RIGHT: #ece9d8" class=xl34 align=right>
32.8968</TD><TD style="BORDER-BOTTOM: #ece9d8; BORDER-LEFT: #ece9d8; BACKGROUND-COLOR: white; BORDER-TOP: #ece9d8; BORDER-RIGHT: #ece9d8" class=xl34 align=right>
-97.0398</TD><TD style="BORDER-BOTTOM: #ece9d8; BORDER-LEFT: #ece9d8; BACKGROUND-COLOR: white; BORDER-TOP: #ece9d8; BORDER-RIGHT: #ece9d8" class=xl33 align=right>
104.2</TD><TD style="BORDER-BOTTOM: #ece9d8; BORDER-LEFT: #ece9d8; BACKGROUND-COLOR: white; BORDER-TOP: #ece9d8; BORDER-RIGHT: #ece9d8" class=xl31>
D2: =DepHdg(B2,C2,B3,C3)</TD></TR><TR style="HEIGHT: 12pt" height=16><TD style="BORDER-BOTTOM: #ece9d8; BORDER-LEFT: #ece9d8; BACKGROUND-COLOR: white; HEIGHT: 12pt; BORDER-TOP: #ece9d8; BORDER-RIGHT: #ece9d8" class=xl31 height=16>
MCO</TD><TD style="BORDER-BOTTOM: #ece9d8; BORDER-LEFT: #ece9d8; BACKGROUND-COLOR: white; BORDER-TOP: #ece9d8; BORDER-RIGHT: #ece9d8" class=xl34 align=right>
28.4167</TD><TD style="BORDER-BOTTOM: #ece9d8; BORDER-LEFT: #ece9d8; BACKGROUND-COLOR: white; BORDER-TOP: #ece9d8; BORDER-RIGHT: #ece9d8" class=xl34 align=right>
-81.3167</TD><TD style="BORDER-BOTTOM: #ece9d8; BORDER-LEFT: #ece9d8; BACKGROUND-COLOR: white; BORDER-TOP: #ece9d8; BORDER-RIGHT: #ece9d8" class=xl31></TD><TD style="BORDER-BOTTOM: #ece9d8; BORDER-LEFT: #ece9d8; BACKGROUND-COLOR: white; BORDER-TOP: #ece9d8; BORDER-RIGHT: #ece9d8" class=xl31></TD></TR></TBODY></TABLE>
Code:
Function DepHdg(ByVal lat1 As Double, ByVal lon1 As Double, _
ByVal lat2 As Double, ByVal lon2 As Double) As Double
Const pi As Double = 3.14159265358979
Const D2R As Double = pi / 180#
lat1 = D2R * lat1
lat2 = D2R * lat2
lon1 = D2R * lon1
lon2 = D2R * lon2
DepHdg = WorksheetFunction.Atan2(Cos(lat1) * Sin(lat2) - Sin(lat1) * Cos(lat2) * Cos(lon1 - lon2), _
Sin(lon2 - lon1) * Cos(lat2)) / D2R
If DepHdg < 0 Then DepHdg = DepHdg + 360
End Function