ReDim creates an array of a given size (from either a dynamically declared array or a Variant variable). The one you posted creates a two dimensional array. Assuming lRows means "last row number" and has been assigned that value and that lCols means "last column number" and has been assigned that value, the first dimension will have as many elements as exists in the range starting a cell A1 and ending at Cells(lRows,lCols), the second dimension with have two elements (for each first element in the array).