For i=0 To 100-1
    list=calloc( ... )
Next

For i=0 To 100-1
    free(list)
Next

'注：エラー処理を書いてない。
Type A
    length As Long
    list As *VoidPtr
End Type

Sub callocA(ByRef a As A,listlength As Long)
    Dim i As Long
    a.length=listlength
    a.list=calloc(listlength*sizeof(VoidPtr))
    For i=0 To length-1
        a.list=calloc( ... )
    Next
End Sub

Sub freeA(ByRef a As A)
    Dim i As Long
    For i=0 To a.length-1
        free(a.list)
    Next
    free(a.list)
    a.length=0
End Sub