how to record last value and second last value of same cell

Sunil

You explained in the Discvussion (below your question) that you want to track a value which is chnaged remotely.

As in a previous solution for you, I've created a .xlsx file (which needs to be open) and cell B2 (yellow) is the value which might changed by you entering a new value.

In the .xlsm file, the sheet "Intermediate" links to that cell since cell A2 has the formula:

='[Remote data link with changing value v0_a.xlsx]Sheet1'!$B$2

With both files open. type a new value in yellow cell B2 of Remote data link with changing value v0_a.xlsx

That triggers this event macro (at the Workbook level) in the .xlsm file and records the new value and time (if changed), moving previous values too:

Private Sub Workbook_SheetCalculate(ByVal Sh As Object)

If Sh.Name <> "Intermediate" Then Exit Sub

Dim ThisVal As Double
' capture remote value
ThisVal = Sheet2.Range("A2").Value

' look as cell A2 in Report Sheet
With Sheet1.Range("A2")
    'check if value changed and modify Report Sheet
        If ThisVal <> .Value Then
            'shift A2:B3 to B2:C3
            .Offset(0, 1).Resize(2, 2).Value = .Resize(2, 2).Value
            ' write new value and time(below)
            .Value = ThisVal
            .Offset(1, 0).Value = Now
        End If
End With

End Sub

You can hide the sheet Intermediate if you like.

Hope this works for you.