Assignment statements assign a value or expression to a variable or constant. Assignment statements always include an equal sign (=). The following example assigns the return value of the InputBox function to the variable

yourName
.
Sub Question() Dim yourName As String yourName = InputBox("What is your name?") MsgBox "Your name is " & yourName End Sub 

The Let statement is optional and is usually omitted. For example, the preceding assignment statement can be written:

Let yourName = InputBox("What is your name?"). 

The Set statement is used to assign an object to a variable that has been declared as an object. The Set keyword is required. In the following example, the Set statement assigns a range on

Sheet1
to the object variable
myCell
:
Sub ApplyFormat() Dim myCell As Range Set myCell = Worksheets("Sheet1").Range("A1") With myCell.Font .Bold = True .Italic = True End With End Sub 

Statements that set property values are also assignment statements. The following example sets the Bold property of the Font object for the active cell:

ActiveCell.Font.Bold = True