Code:
Option Explicit
Dim xl As New Excel.Application
Dim xlsheet As Excel.Worksheet
Dim xlsheet1 As Excel.Worksheet
Dim xlwbook As Excel.Workbook

Private Sub Command1_Click()
Dim fI As Integer
Dim fI1 As Integer
Dim cl As String
Dim cl1 As String
Dim r As Integer

Set xlwbook = xl.Workbooks.Open(App.Path & "\1.xls")
Set xlsheet = xlwbook.Sheets.Item(1)
Set xlsheet1 = xlwbook.Sheets.Item(2)
 For fI1 = 1 To 31
            If xlsheet1.Cells(fI1, 1) = "" Then
         xl.ActiveWorkbook.Close False, CStr(App.Path & "\12.xls")
            Else
                cl = xlsheet1.Cells(fI1, 1)
                cl1 = 0
                For fI = 1 To 31
                    If xlsheet.Cells(fI, 1) = cl Then
                        cl1 = cl1 & fI & ","
                        Text1(0).Text = cl1
                    Else
                         Resume Next
                    End If
            End If
        Next fI1


 xl.ActiveWorkbook.Close False, CStr(App.Path & "\12.xls")


Exit Sub


fErrHandler:
MsgBox "Error occurred while reading Excel File. Please note that File must be placed in same directory as the program and its name should be Numbers.xls." & vbCrLf & "Error: " & Err.Description, , "Error Reading File"
Exit Sub
End Sub
the code is work but when i need it to continue search in rows it stop (read command ))

how i can make it resume the NEXT for FI in ELSE ????

regards