If Sheets("Отчет").Cells(i,  27 ).Offset(, - 1 ).Resize( 31 ) > "" Then

Private Sub ComboBox2_Change()

    Dim i As Integer
    For i =  1  To  1000 
        If Cells(i,  27 ).Text = ComboBox1.Text Then
            If Cells(i,  23 ).Value <> CDbl(ComboBox2.Text) And Sheets("Отчет").Cells(i,  27 ).Offset(, - 1 ).Resize( 31 ) > "" Then
                If MsgBox("ВНИМАНИЕ", vbYesNo + vbExclamation, " ?????????????? ?????????") = vbYes Then
                   Module2.Change
                End If
            Else
                Cells(i,  23 ).Value = CDbl(ComboBox2.Text): Module2.Foo
            End If
        End If
      Next
End Sub