This statement assigns an object reference to a variable or property.
Set objectvar = {objectexpression | Nothing}
To be valid, objectvar must be an object type consistent with the object being assigned to it.
Generally, when you use Set to assign an object reference to a variable, Visual Basic does not copy the object for that variable. Instead, Visual Basic creates a reference to the object. More than one object variable can refer to the same object. Because these variables are references to, rather than copies of, the object, changes to the object are reflected in each variable that refers to it.