Sub POLCOE(X(), Y(), N, COF())
    Dim S(15)
    For I = 1 To N
        S(I) = 0#
        COF(I) = 0#
    Next I
    S(N) = -X(1)
    For I = 2 To N
        For J = N + 1 - I To N - 1
            S(J) = S(J) - X(I) * S(J + 1)
        Next J
        S(N) = S(N) - X(I)
    Next I
    For J = 1 To N
        PHI = N
        For K = N - 1 To 1 Step -1
            PHI = K * S(K + 1) + X(J) * PHI
        Next K
        FF = Y(J) / PHI
        B = 1#
        For K = N To 1 Step -1
            COF(K) = COF(K) + B * FF
            B = S(K) + X(J) * B
        Next K
    Next J
End Sub