Sub COVSRT(COVAR(), NCVM, MA, LISTA(), MFIT)
    For J = 1 To MA - 1
        For I = J + 1 To MA
            COVAR(I, J) = 0#
        Next I
    Next J
    For I = 1 To MFIT - 1
        For J = I + 1 To MFIT
            If LISTA(J) > LISTA(I) Then
                COVAR(LISTA(J), LISTA(I)) = COVAR(I, J)
            Else
                COVAR(LISTA(I), LISTA(J)) = COVAR(I, J)
            End If
        Next J
    Next I
    SWAP = COVAR(1, 1)
    For J = 1 To MA
        COVAR(1, J) = COVAR(J, J)
        COVAR(J, J) = 0#
    Next J
    COVAR(LISTA(1), LISTA(1)) = SWAP
    For J = 2 To MFIT
        COVAR(LISTA(J), LISTA(J)) = COVAR(1, J)
    Next J
    For J = 2 To MA
        For I = 1 To J - 1
            COVAR(I, J) = COVAR(J, I)
        Next I
    Next J
End Sub