- Visual Basic keywords are in lowercase with an initial capital letter.
Dim intSomeValue As Integer, strTextValue As String
Dim intStartNumber As Integer
' If, Then, and Str are Visual Basic keywords.
If intSomeValue = 0 Then strTextValue = Str(intStartNumber)
 
- Line labels are used instead of line numbers for error-handling routines and for On...GoSub and On...GoTo statements.
On Error GoTo ErrorHandler
    .
    .
    .
ErrorHandler:
    MsgBox Err.Description
 
- An apostrophe ( ' ) introduces a comment.
' This is a comment; these two lines
' are ignored when the program is running.
 
- Control-flow blocks and statements in Sub and Function procedures are indented.
Sub SomeCode ( )
    If intX > 0 Then
        intP = intQ
    End If
End Sub