dear all,
can help me to clear my doubt. thanks alot

1) all data in bracket for cells and range must be string?

cells
2) i do not understand if the row data must be type string? why?
Line and i must be string?

Line = Line + 1
Set z = tableB.Cells(Line, "A")

shead = Left(Cells(i, "B").Value, 50)

3) the row for range also must be type string?
rows.count will return a number which is string type?
lastrow also a string?

Set tableB = Worksheets(tosheet).Range("A:G")

Line = Worksheets(tosheet).Range("A" & Rows.Count).End(xlUp).Row

Range("A1:C" & lastrow).Select

Worksheets(tosheet).Range("A1").Value = "Desc"