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Default Variable Declaration

Hi,

I'm reading a book learning how to program and I'm walking through an
example talking about variable declaration. I understand what the
following procedure is doing, but I don't understand what the purpose
of it is. Can anyone help me to understand why I would do this?

Sub Create_Var()

Dim NewVar%
NewVar = "45"
MsgBox (NewVar)

End Sub

Thanks,
 
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