Sub eee() 

Dim SelectionX As Range
Dim SelectionY As Range
Dim cx 'As Range
Dim cy 'As Range

Dim stolbec As Long, stroka As Long
Set SelectionX = Range("C20:E20")
Set SelectionY = Range("B21:B23")

' неплохо было бы и переменные X,Y объявить
Y = "Трактор"
X =  100 

   For Each cx In SelectionX.Cells
     If cx.Value2 = X Then
    ' MsgBox cx
     stolbec = cx.Column
     End If
   Next cx
   
   For Each cy In SelectionY.Cells
     If cy.Value2 = Y Then
     stroka = cy.Row
     End If
   Next cy

   
End Sub