Используйте этот код, пожалуйста. Есть больше способов найти ваши клетки, но я буду использовать тот, который вы предпочитаете:
Sub testFindRange()
Dim finalResFood As Range, finalResBanana As Range
Dim finalValue As String, headValue As String, sh As Worksheet
Set sh = Worksheets("mySheet")' Having more workbooks open, it would be good to define it using the workbook where it belongs, too.
finalValue = "Banana"
headValue = "Food"
Set finalResBanana = sh.Range("A1:A20").Find(finalValue, LookIn:=xlValues)
Set finalResFood = sh.Range("A1:A20").Find(headValue, LookIn:=xlValues)
Debug.Print finalResBanana.row - finalResFood.row
End Sub