Const N_Max As Long = 100000
Dim n As Long
Dim l() As Long
Dim d As Double, i As Long

n = CLng(N_Max / 3 * 2 + 0.67)
ReDim l(n)

d = 1
For i = 0 To n - 1
l(i) = CLng(d)
d = d + 1.5
Next

m(100000) の必要性が全くわからんのだが