Sub belle()
Dim cell As Range
For Each cell In Sheets("Sheet2").UsedRange.Columns(8).Cells
If cell.Value > cell.Offset(, 1).Value Then cell.Offset(, 3).Value = "BUY"
If cell.Value < cell.Offset(, 1).Value Then cell.Offset(, 3).Value = "SELL"
Next cell
End Sub