This is all you need:
Your use of "SET" should be to a range of cells, not to a numeric result like "Rows.Count" would give you. But there's no real need to set "variables" to things that are only going to be used one time after that. That's why I took out the strName variable, too, you're only using it once, so just use it directly.
Now I have to ask why you're doing this. If you just want to be able to get the value $1,300,000 by referencing the name "Tom", a VLOOKUP formula would do that without the extra plumbing.
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