'I do not understand this error. I first tried without the if statement and
10: that was not the problem. I tried changing the dim statement from 25 to
23 that did not work. I think I am initilizing it right. Just not sure.

Dim deg(25), min(25), sec(25), DEGt(25), Zodiac(25) As Double
For h = 1 To 23
If .Cells(2 + h, 3) = "" Then
DEGt(h) = ""
GoTo 10
End If
deg(h) = CDbl(.Cells(2 + h, 3))
min(h) = CDbl(.Cells(2 + h, 4))
sec(h) = CDbl(.Cells(2 + h, 5))
DEGt(h) = deg(h) + min(h) / 60 + sec(h) / 3600
Zodiac(h) = CStr(.Cells(2 + h, 2))
10:
Next h