Sub МНК3()
Const n = 10, m = 5
Dim x(n) As Double, y(n) As Double, i As Integer, a(m, m) As Double, b(m) As Double, p As Integer, q As Integer, aa(m) As Double
Dim xpq(m * m)
For i = 1 To n: x(i) = Cells(i, 1): y(i) = Cells(i, 2): Next i
For i = 0 To m * m
   xpq(i) = 0
   For j = 1 To n
     xpq(i) = xpq(i) + x(j) ^ i
   Next
Next
For q = 0 To m
For p = 0 To m
a(q, p) = xpq(p + q)
Cells(10 + q, 1 + p) = a(q, p)
Next p

For i = 1 To n
b(q) = b(q) + y(i) * x(i) ^ q
Next i
Next q
Метод_Гаусса a, b, m, aa
x(0) = 4.3: For p = 0 To m: y(0) = y(0) + aa(p) * x(0) ^ p: Debug.Print aa(p);: Next p
Debug.Print y(0), x(0) ^ 3
End Sub
Sub Метод_Гаусса(a() As Double, b() As Double, n As Integer, x() As Double)
Dim i As Integer, j As Integer, A1 As Double, k As Integer
For i = 0 To n
    A1 = a(i, i)
    b(i) = b(i) / A1
    For j = 0 To n
        a(i, j) = a(i, j) / A1
    Next j
    For k = i + 1 To n
        A1 = a(k, i)
        b(k) = b(k) - b(i) * A1
        For j = 0 To n
            a(k, j) = a(k, j) - a(i, j) * A1
        Next j
    Next k
Next i
x(n) = b(n)
For i = n - 1 To 0 Step -1
x(i) = b(i)
For j = n To i + 1 Step -1
x(i) = x(i) - x(j) * a(i, j)
Next j
Next i
End Sub