trying to set a cell as a variable

cellc2content is dim'med as a string, but you then use a Set statement when assigning a value to it. When I copy your code into a module, I get an error "object required" error message for that statement. If I delete the "Set" keyword, then the code runs and the number 21 appears in B3 of the active sheet.

The Set statement is used to assign a reference to an object to an object variable. The Let (the Let keyword is optional and often omitted) statement is used to assign "basic" values to "basic" types of variables. In this cases, String and Integer (and Double and Long and such) are "basic" data types, and assigning values to such variables uses the Let statement (again, remember that the Let keyword is commonly omitted). I'm not sure that I fully understand the difference, but "object" is a different kind of data type, and assigning those uses the Set statement.

Beyond that, it probably requires someone who really understands the internal architecture behind the VBA programming language to explain the difference between "basic" data types and "object" data types and the difference between Let and Set.