[excel] Setting a Sheet and cell as variable

Yes, set the cell as a RANGE object one time and then use that RANGE object in your code:

Sub RangeExample()
Dim MyRNG As Range

Set MyRNG = Sheets("Sheet1").Cells(23, 4)

Debug.Print MyRNG.Value

End Sub

Alternately you can simply store the value of that cell in memory and reference the actual value, if that's all you really need. That variable can be Long or Double or Single if numeric, or String:

Sub ValueExample()
Dim MyVal As String

MyVal = Sheets("Sheet1").Cells(23, 4).Value

Debug.Print MyVal

End Sub