You may need to use two subscripts to identify tabular data, where data are arranged in rows and columns. To define a two-dimentional array or table, the Dim statement specfies the number of rows and columns in the array. The row is horizontal and the column is vertical.
Syntax:
Dim ArrayName ( [ LowerLimit To ] UpperLimit, [ LowerLimit To ] UpperLimit ) As Datatype
Example:
Dim strName ( 2, 3 ) As String
Dim strName ( 0 To 2 , 0 To 3 ) As string