Sub snb()
  Set alist = New Dictionary
 
  For j = 1 To 2
    alist.Add "Key" & j, Sheets(1).Range("A1:C5").Offset(8 * j - 1).Value
  Next

  For Each it In alist.Keys
    For j = 1 To UBound(alist.Item(it))
      For jj = 1 To UBound(alist.Item(it), 2)
        c01 = it & "_" & alist.Item(it)(j, jj)
      Next
    Next
  Next
End Sub