I'm not sure what you mean by "read."

If you mean, which comes first, the row or the column designation, the
answer is "it depends"

In the command:
Range("A1").Select A is the column, and 1 is the row.
In the command:
Cells(X, 1).Select X is the row, and 1 is the column.

Fredrick wrote:
How i should read excel files
with rows and column in visual basic