参考:
Private Sub Command1_Click()
ReDim arrtemp(99, 25) As Variant
For i = 97 To 122
For n = 0 To 99
If n < 10 Then
arrtemp(n, i - 97) = "0" & n & Chr(i)
Else
arrtemp(n, i - 97) = n & Chr(i)
End If
Next
Next
MsgBox arrtemp(0, 0)
MsgBox arrtemp(99, 25)
End Sub