I am having problems inserting contents of two cells in to one cell. I am
using the following code to name cells in a range and inserting a formula
into another cell.

Sub anamecells()
Dim xcell As Range
Dim ycell As Range
Dim tcell As Range
Dim i As Integer
Dim j As Integer
Dim est As String
Dim r As Integer
Dim c As Integer
Dim nm As String

Set xcell = Range("b4")
Set tcell = Range("ak3")

For i = 2 To 9
Set ycell = xcell.Offset((i - 1) * 23, 0)
est = "est0" & i
For j = 1 To 19
r = tcell.Offset(j, 0)
c = tcell.Offset(j, 1)
nm = tcell.Offset(j, 2)
ycell.Offset(r, c).name = est & nm
Range(ycell.Offset(0, 0), ycell.Offset(17, 24)).name = est & "rng"
Next
Range(est).FormulaR1C1 = _
"=('Estimate Costs'!R[" & i & "]C[7]&"" ""&'Estimate Costs'!R[" & i
& "]C[8])"
Range(est & "totalsum") = "=sum(" & est & "totalrng)"


Next

End Sub

The formula I am trying to insert into a cell needs to increment down one
row. the code I am using is:

Range(est).FormulaR1C1 = _
"=('Estimate Costs'!R[" & i & "]C[7]&"" ""&'Estimate Costs'!R[" & i
& "]C[8])"

Instead of icrementing down one row it is incrementing down in multiples of
23. I assume because of where I am setting ycell. How do I get this formula
to imcrement down only 1 row at a time?
Thanks