Private Declare Function timeGetTime Lib "winmm.dll" () As Long Sub foo() Dim t(2) As Long, i&, j& Dim rng As Range Dim c As Range Set rng = Range("A:Q") t(0) = timeGetTime For i = 1 To rng.Count TEST1 c Next t(1) = timeGetTime For i = 1 To rng.Count TEST2 c Next t(2) = timeGetTime Debug.Print "TEST1", t(1) - t(0); "ミリ秒" Debug.Print "TEST2", t(2) - t(1); "ミリ秒" End Sub