Sub SIMP3(A(), MP, NP, I1, K1, IP, KP)
    PIV = 1# / A(IP + 1, KP + 1)
    For II = 1 To I1 + 1
        If II - 1 <> IP Then
            A(II, KP + 1) = A(II, KP + 1) * PIV
            For KK = 1 To K1 + 1
                If KK - 1 <> KP Then
                    A(II, KK) = A(II, KK) - A(IP + 1, KK) * A(II, KP + 1)
                End If
            Next KK
        End If
    Next II
    For KK = 1 To K1 + 1
        If KK - 1 <> KP Then A(IP + 1, KK) = -A(IP + 1, KK) * PIV
    Next KK
    A(IP + 1, KP + 1) = PIV
End Sub