Excel Slow performance

[SamT]

?

        For jj = 2 To UBound(sp) 
            If sn(j, 3) = sp(jj, 1) Then Exit For 
        Next

You use that construct twice:

        For jj = 2 To UBound(sp) 
            If sn(j, 1) = sp(jj, 16) Then exit For 
        Next

since it is so simple to read

I had 4 questions about one line of your code. After reading the help files and rereading that line, (and some of the preceding ones,) many, many times, I answered all of them

Don't get me wrong, I've "stolen" more of your code than any one else's, but the first thing I do is Ctrl+H every variable.