Sub sujsjg()
Rng = Range("A3", Cells(Rows.Count, 2).End(3))
ReDim arr(1 To UBound(Rng), 1 To UBound(Rng) - 1)
For i = UBound(Rng) To 2 Step -1
For j = i - 1 To 1 Step -1
n = n + 1
arr(i, n) = Rng(i, 1) - Rng(j, 2)
arr(i, n) = abs(arr(i, n))
Next
n = 0
Next
Range("D3").Resize(UBound(arr), UBound(arr, 2)) = arr
End Sub