Sub Ciclo()
Dim i As Long, j As Long, valore

For j = 1 To 2
    For i = 1 To 10
        valore = Cells(i, j).Value
    Next i
Next j

End Sub

Option Explicit

Sub test()
Dim col As Range, cell As Range
    For Each col In [a1:b5].Columns
        For Each cell In col.Cells
            Debug.Print cell;
        Next
    Next
End Sub

Option Explicit

Function flatten(ByVal r As Range, Optional delimiter As String = "", _
Optional bycol As Boolean = False) As String
'appiattisce un range riga per riga e restituisce una stringa
'(solo celle non vuote) 
'si può specificare un delimitatore tra i
'diversi valori e se si specifica "bycol:=True", l'appiattimento è
'effettuato riga per riga invece che colonna per colonna
Dim vect() As Variant, v As Variant, i As Integer, s As String
Dim col As Range
    
    If bycol Then
        s = ""
        For Each col In r.Columns
            s = s & Join(Application.Transpose(col), delimiter)
        Next
        flatten = s
    Else
        ReDim vect(0 To r.Cells.Count - 1)
        For Each v In r.Cells
            vect(i) = v
            i = i + 1
        Next
    
        flatten = Join(vect, delimiter)
    End If
End Function