关于变量赋值问题？？？？

Sub test()
Dim r%, i%
Dim arr, brr
With Worksheets("表a")
r = .Cells(.Rows.Count, 1).End(xlUp).Row
arr = .Range("a2:e" & r)
ReDim brr(1 To UBound(arr), 1 To 3)
m = 0
For i = 1 To UBound(arr)
If arr(i, 5) = "已完成" Then
m = m + 1
brr(m, 1) = arr(i, 1)
brr(m, 2) = arr(i, 2)
brr(m, 3) = arr(i, 4)
End If
Next
End With
With Worksheets("表b")
.UsedRange.Offset(1, 0).Clear
.Range("a2").Resize(UBound(brr), UBound(brr, 2)) = brr
End With
End Sub
对于 If arr(i, 5) = "已完成" Then语句：
我想把"已完成"设置成单元格变量，
X = sheets(1).range(Cells(i, 21)
If arr(i, 5) = ""& x & "" Then,
但是运行错误
如果不用变量，用数字或其他文本都没问题，
比如If arr(i, 5) = "1" Then
或者If arr(i, 5) = "李雯" Then
求大神指点！！！