Problems with SEP macro is caused by regional differences. In US dot "." is used to separate numbers, and in Poland or Germany - comma ",". Cells C102 and C104 are formatted like "Text" and dot there is not automatically converted into comma. Therefore if you have problems with masive errors after running SEP macro all you have to do is to change "0.1" into "0,1" in cells mentioned above.
Brilliant ! This solved the SEP / #VALUE problem for my dutch Excel. Everything seems to be working now, thanks a lot !