Sub M_snb()

sn = Cells(2, 2).Resize(Cells(Rows.Count, 2).End(xlUp).Row, 2)

Cells(2,2) refers to the row, column, which in this cse would be B2. I'm not really sure what the Dir string (second line) does. If I'm correct, it's a directory code but I don't knwo what it does.