public tb(,) as integer
ReDim tb(CInt(tbxRow.Text), CInt(tbxColumn.Text))
Dim k = 0
For x = 1 To CInt(tbxRow.Text)
Dim l = 0
For y = 1 To CInt(tbxColumn.Text)
tb(x, y) = New TextBox
tb(x, y).Location = New Point(30 + l, 120 + 25 + k)
tb(x, y).Size = New Size(50, 20)
Me.Controls.Add(tb(x, y))
l += 60
Next
k = 25 * x
Next
k = 0
For x = 1 To CInt(tbxRow.Text)
Dim l = 0
For y = 1 To CInt(tbxColumn.Text)
tb(x, y) = New TextBox
tb(x, y).Location = New Point(30 + l, 120 + 25 + k)
tb(x, y).Size = New Size(50, 20)
Form2.Controls.Add(tb(x, y))
l += 60
Next
k = 25 * x
Next
ReDim tb(CInt(tbxRow.Text), CInt(tbxColumn.Text))
For i = 1 To CInt(tbxRow.Text)
For j = 1 To CInt(tbxColumn.Text)
tb(i, j).Text = Form1.tb(i, j).Text
Next
Next