Declaring Arrays Dynamically in VBA - arrays

Question

I am trying to create arrays of specific length dynamically, so that I can use them in a bigger procedure.
Sample Data:
The below code using the Dictionary Gives me the Count and Unique File Extensions in the Data.
Code:
Dim dict As New Scripting.Dictionary
For Each cel In Range("B1:B8")
I = 1
If Not dict.Exists(cel.Text) Then
dict.Add cel.Text, I
Else
temp = dict(cel.Text) + 1
dict.Remove cel.Text
dict.Add cel.Text, temp
End If
Next cel
For Each varKey In dict.Keys
Debug.Print varKey & ":" & dict.Item(varKey)
Next
Result:
What I am trying to do is create 3 (in this sample) arrays pdf(4),xlsx(3),docm(1)
Using the results from Dictionary.
But the line Dim varkey(dict.Item(varKey)) As Variant gives me Compile Error.
Constant Expression Required
Is there a way to do it ? I searched google for ways to achieve this, but with no luck.
Basically what I want is to use these different extension names to declare Arrays. But these extension names will vary so I need to declare them dynamically. Array should have same name as the Extension.
So pick the name from sheet or from Dictionary and declare that as Array of a specified Length. Length can be Redim'ed afterwards also, but the main problem is declaring them from a variable.

Answer 1

As BrakNicku commented a Dictionary of Dictionaries will get you the answer that you want.
Sub PrintExtensionCount()
Dim Cell As Range
Dim Map As New Scripting.Dictionary, subMap As New Scripting.Dictionary
For Each Cell In Range("B1:B8")
If Not Map.Exists(Cell.Value) Then Map.Add Cell.Text, New Dictionary
Set subMap = Map(Cell.Value)
subMap.Add Cell.Offset(0, -1).Value, vbNullString
Next
Dim Key As Variant
For Each Key In Map
Set subMap = Map(Key)
Debug.Print Key; ":"; subMap.Count
Next
End Sub
Result
Not to confuse things but I like to use a Dictionary of ArrayList.
Sub PrintExtensionCount()
Dim Cell As Range
Dim Map As New Scripting.Dictionary, list As Object
For Each Cell In Range("B1:B8")
If Not Map.Exists(Cell.Value) Then Map.Add Cell.Text, CreateObject("System.Collections.ArrayList")
Set list = Map(Cell.Value)
list.Add Cell.Offset(0, -1).Value
Next
Dim Key As Variant
For Each Key In Map
Set list = Map(Key)
Debug.Print Key; ":"; list.Count
Next
End Sub

Answer 2

I'm not sure exactly what the task at hand is, but this is an X-Y problem, if I understand your comments.
Dim statements - declarative statements - are not executable. This is regardless of the type (String, Long, Variant array, whatever.) Your question title might have been bit misleading in that regard, since it seems like essentially you're trying to dynamically declare variables - the fact they are arrays is coincidental.
You can avoid the compile error by ReDimming an array based on the count from your dictionary, but you can't come up with a dynamic list of variables.