[excel] What is the difference between dim and set in vba

Dim: you are defining a variable (here: r is a variable of type Range)

Set: you are setting the property (here: set the value of r to Range("A1") - this is not a type, but a value).

You have to use set with objects, if r were a simple type (e.g. int, string), then you would just write:

Dim r As Integer
r=5

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