Not exactly sure but try:
Sub test()
Dim l As Long
Dim m As Long
Dim lRow As Long
Dim i As Integer
Dim j As Integer
Dim x As Double
Dim y As Double
Application.Calculation = xlCalculationManual
Application.ScreenUpdating = False
lRow = Range("AL66536").End(xlUp).Row
Range("AL:AV").Copy
Range("AL:AV").PasteSpecial xlPasteValues
Application.CutCopyMode = False
Range("AL1").Select
For i = 38 To 48
For l = 1 To lRow
Cells(l, i).Select
If Cells(l, i).Value <> "" Then
x = Round(Cells(l, i).Value, 3)
For j = 38 To 48
For m = ActiveCell.Row + 1 To lRow
If IsNumeric(Cells(m, j).Value) = True Then
y = Round(Cells(m, j).Value, 3)
End If
If y = x Then
Selection.Offset(1, 0).Select
Selection.Resize(10, 1).Select
Selection.ClearContents
End If
Next m
Next j
End If
Next l
Next i
Application.Calculation = xlCalculationAutomatic
Application.ScreenUpdating = True
End Sub
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