referencing cells in relation to the active cell

HI,
In a database I would often use something like this code to find something relative to a particular cell

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It might not be the best way but it works. But it relies on knowing which particular column the active cell is in.

However I want to be able to select any cell (say "H72") and then be able to set the contents of "H3" & "B72" as variables or say "R432" and find contents of "R3" & "B432"

I could use something similar to the above code but it would be a bit convoluted. There must be a better way?

Any ideas

Thanks