Integer Division Operator - \

The back slash operator performs integer division.
This is a great way of dividing and rounding down in one simple operation
The data type returned is a numeric type appropriate for the data types used
Before performing the division any floating-point values are converted to long integers.
The answer is returned as an Integer.

Debug.Print 7 \ 3 
Debug.Print 9 \ 4 
Debug.Print 20 \ 3 
Debug.Print 100 \ 3 
Debug.Print 10 \ null 
Debug.Print null \ 10