property Items.CellData([Item as Variant], [ColIndex as Variant]) as Variant

Specifies the cell's extra data.

TypeDescription
Item as Variant A long expression that indicates the item's handle
ColIndex as Variant A long expression that indicates the cell's handle or the column's index, a string expression that indicates the column's caption or the column's key.
Variant A variant expression that indicates the cell's user data.

Use the CellData to associate an extra data to your cell. Use ItemData when you need to associate an extra data with an item. The CellData value is not used by the control, it is only for user use. Use the Data property to assign an extra data to a column. Use the SortType property to get sorted the column by the CellData property. 

Note: The intersection of an item with a column defines a cell. Each cell is uniquely represented by its handle. The cell's handle is of HCELL type, that's equivalent with a long type. All properties of Items object that have two parameters Item and ColIndex, refer a cell.