и на всякий случай мои наброски, хотя там бредFor K = 1 To N - 1For l = K + 1 To Np = Cells(l, K) / Cells(K, K)For M = K To NCells(l, M) = Cells(l, M) - Cells(l, M) * pNext MCells(l) = Cells(l) - Cells(K) * pNext lNext K For K = N To 1 Step -1 s = 0 For l = K + 1 To N s = s + Cells(K, l) * Cells(l) Next l Cells(K) = (Cells(K) - s) / Cells(K, K) Next K