Set objectvar = [New] expr | Nothing

Assigns an object reference to an object variable.


objectvarThe name of the variable.
exprThe name of the object you want to assign.

REMARKS
* When you use the Set statement to assign an object variable, a reference to the object is created.
* More than one object variable can refer to the same object.
* Any change to the object will be reflected in all the variables that refer to it.
* When you use the New keyword you are actually creating a new instance of that object.
* To be valid, objectvar must be an object type consistent with the object being assigned to it.
* The Dim, Private, Public, ReDim, and Static statements only declare a variable that refers to an object.
* No actual object is referred to until you use the Set statement to assign a specific object.
* For more information, refer to the Data Types > Object page.
* For the Microsoft documentation refer to docs.microsoft.com

Dim objWorkbook As Workbook 
Set objWorkbook = Workbooks.Add
Set objWorkbook = Nothing

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