門外漢の私にはよく分からないですが、こんな話なのかなぁ。
Sub test()
Const size = 81 '表示枠数(奇数)
Dim delta As Double
Dim Start
Dim i, k
Dim rslt(1 To size, 1 To size)
Start = 2
delta = Start * 2 / (size - 1)
For i = 1 To size
For k = 1 To size
rslt(i, k) = CalDivCount(0, 0, Abs(Start - (i - 1) * delta), Abs(Start - (k - 1) * delta))
Next k
Next i
Range("B2").Resize(UBound(rslt), UBound(rslt, 2)) = rslt
End Sub