Try this:
Sub makeBlank()
Dim r As Range
Set r = Excel.ThisWorkbook.Sheets("Sheet1").Range("C3:ACP3")
Dim v As Double
v = Excel.ThisWorkbook.Sheets("Sheet1").Range("ACU3").Value
Dim c
For Each c In r
If c.Value >= v Then
c.Value = ""
End If
Next c
End Sub
EDIT
I suspect this will be quicker using arrays:
Sub makeBlank2()
Dim v
v = Excel.ThisWorkbook.Sheets("Sheet1").Range("ACU3").Value
Dim Arr() As Variant
Arr = Sheet1.Range("C3:ACP3")
Dim R, C As Long
For R = 1 To UBound(Arr, 1)
For C = 1 To UBound(Arr, 2)
If Arr(R, C) > v Then
Arr(R, C) = ""
End If
Next C
Next R
Sheet1.Range("C3:ACP3") = Arr
End Sub
vba
have you already written? – whytheq