I need a variable name to contain the values of several cells.
For example, If the value of cell A2 = "J10" and the value of cell B1 = "2",
I need a variable named "J10-S2". I will be creating a series of these
variable names from cells A2-A40 and B1-H1.

The value assigned to each of these variables will be the value of the cell
at the intersection of these cells. The value of the variable "J10-S2" will
be the value of cell B2. I can handle this part of the problem...I'm just
drawing a blank on creating and intiializing the variable name.

Can anyone get me started?