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Sub abc()
Dim s As Worksheet
Set s = ActiveSheet
Dim i As Integer
Dim k As String
Set w = ActiveWorkbook
For i = 3 To 27
'¥H¤U³]©w¼Æ¦r®æ¦¡¤p¼Æ¨â¦ì
s.Range("K" & i).NumberFormatLocal = "0.00_ "
s.Range("L" & i).NumberFormatLocal = "0.00_ "
s.Range("M" & i).NumberFormatLocal = "0.00_ "
'­«·sµ¹­È
k = s.Range("K" & i).Value
s.Range("K" & i).Value = Val(k)
k = s.Range("L" & i).Value
s.Range("L" & i).Value = Val(k)
Next i
MsgBox "³B²zOK"
End Sub