Sub averger()

Dim i, j, x, y As Integer
Dim rows, cols, rng, C, R
x = 2
y = 60
Dim l, m As Long
Dim rngx As Range:

l = Cells.Find(What:="*", _
After:=Range("A1"), _
LookAt:=xlPart, _
LookIn:=xlFormulas, _
SearchOrder:=xlByRows, _
SearchDirection:=xlPrevious, _
MatchCase:=False).Row
MsgBox l
m = Cells.Find(What:="*", _
After:=Range("A1"), _
LookAt:=xlPart, _
LookIn:=xlFormulas, _
SearchOrder:=xlByColumns, _
SearchDirection:=xlPrevious, _
MatchCase:=False).Column
MsgBox m
'set rngx =Application.Range(B
For i = 1 To m

Next i

'For j = 2 To Round(((l - 2) / 60), 0)

'rows = "B" & x
'cols = "B" & y
'rng = rows & ":" & cols
'Range("B" & j).Value = Application.WorksheetFunction.Average(Range(rng))
'x = y + 1
'y = y + 60
'Next j

End Sub