Shiran's Blog

Declaring an variable with specific object type called Early Binding.
Example:

'  Create a variable to hold a new object of type File Stream.
Dim fs As System.IO.FileStream

Declaring an variable with type object called Late Binding,
later this variable can hold any object type.

'  Create a variable to hold a new object 
Dim anyObject As Object
or
Dim fs

'  Later you can assign any object type to this variable
anyObject = CreateObject("Excel.Application")
or you can use the anyObject to hold any other your object type
anyObject = CreateObject("Define.Start")