Sub gaus(ByVal n, ByRef A() As Double, _
 ByRef F() As Double, ByRef X() As Double)
 Dim i As Integer, j As Integer, k As Integer
 Dim AA() As Double: ReDim AA(1 To n, 1 To n)
 Dim FF() As Double: ReDim FF(1 To n)
 Dim B() As Double: ReDim B(1 To n, 1 To n)
 Dim G() As Double: ReDim G(1 To n)
'Прямой ход:
 For i = 1 To n
 For j = 1 To n
 AA(i, j) = A(i, j)
 Next j
 FF(i) = F(i)
 Next i
 For k = 1 To n - 1
 For j = k + 1 To n
 B(k, j) = AA(k, j) / AA(k, k)
 Next j
 G(k) = FF(k) / AA(k, k)
 'конец шага № k и начало шага № k + 1
 For i = k + 1 To n
 For j = k + 1 To n
 AA(i, j) = AA(i, j) - AA(i, k) * _
 B(k, j)
 Next j
 FF(i) = FF(i) - AA(i, k) * G(k)
 Next i
 Next k
 G(n) = FF(n) / AA(n, n)
'Обратный ход:
 X(n) = G(n)
 For k = n - 1 To 1 Step -1
 X(k) = G(k)
 For j = k + 1 To n
 X(k) = X(k) - B(k, j) * X(j)
 Next j
 Next k
End Sub