Copying value to another worksheet

Hello,

I am trying to copy a value for from one worksheet, do some math --> say I have three values that I want to subtract separately from cell i,j then find out which is the minimum...but I am having problems! And I am wondering if you guys can help me out.

Here's my code so far:

Sub Macro1()
'
' Macro1 Macro
'

'
Dim i As Integer
Dim urban As Integer
Dim vegetation As Integer
Dim water As Integer
Dim min As Integer
Dim class As String
Dim urban_ave As Integer, vege_ave As Integer, wat_ave As Integer
Dim insheet As Worksheet, out As Worksheet, average As Worksheet

urban_ave = 127
vege_ave = 75
wat_ave = 48

For i = 266 To 267
For j = 1 To 3
water = (insheet.Cells(i, j).value - (wat_ave)
urban = (insheet.Cells(i, j).Value) - (urban_ave)
vegetation = (insheet.Cells(i, j).Value) - (vege_ave)
If water > urban Then
min = urban & out.Cells(i, j).Value = "U"
Else
min = water & out.Cells(i, j).Value = "W"
End If

If min > vegetation Then
min_final = vegetation
Else
min_final = min & out.Cells(i, j).Value = "V"
End If

Next j
Next i

End Sub