One of the most common use object is the Range object.

Normally, to refer a cell, we simply put the cell address into the range such as Range("A1"). Now, what is the simpliest way to refer to other cell like B1?

There are many ways to use the range object to refer to the cell from your starting cell. I find the simpliest way is the following: 

For example, if I want to refer to B1, I can simply write it as such:

Range("A1")(1,2).value or range("A1")(,2).value

This will return cell B1 value.