WinXP MSOffice 2003

The following procedure is giving me an 'object or with block variable
not set' error. I am trying to skip one cell in a row based on the value
in another cell.
Do I have to put the cell address in there, such as if 'C15".value = 65
then cell.offset(0,2).select (I am hoping this is the correct syntax to
move my cursor to 'E15'). Or do I need another Dim statement. I am using
some code given to me by GTVT06 from this group as a pattern and trying
to get this procedure to work on my own - but, alas, it is not to be.
I need help, please!!

Public Sub SkipLaborRate()
Dim cell As Range
Dim acd As Variant
acd = ActiveCell.Address
If cell.Value = 65 Then
cell.Offset(0, 2).Select
End If
End Sub

Joanne