Creating Variables dynamically

I need to create my variables at runtime (and I can't use an array). Is it even possible??
Thanks for ANY help

Something like

Dim A as Integer
Dim B as Integer
'
' Code code code code
'
If A = B Then Dim C As Integer

I don't think this is a possibility. Why caren't you use arrays then you could ReDim Preserve

Declaration of variables simply saves space in memory for their value and updates a pointer to theat space in memory. Could maybe try without an Option Explicit but would still need to write Variable Names into the code.

More explanation please of what you are trying to achieve.