You use Set when you are setting one object type variable to another object.
The simple variables, those that are not objects, include Integer, Long,
String, Boolean, etc, and you don't use Set when assigning a value to the
variable. You use Set with variables declared As Object, or with specific
object type variables, such as Workbook, Worksheet, Range, etc.
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Cordially,
Chip Pearson
Microsoft MVP - Excel www.cpearson.com