A nice guidelines on VBA performance
http://blogs.msdn.com/excel/archive/2009/03/12/excel-vba-performance-coding-best-practices.aspx#comments
Just would like add one more point:
Instead of re-inventing the wheel, Make use of the built in function.
For example, making use of pivot table is much faster than writing aggregation by mutliple for-loops.
Application.WorksheetFunction does good performance over looping too.
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