Dim aDate As DateTime = #3/1/2008# 'sample date
Dim StartDate As DateTime = aDate.AddMonths(-1).AddDays(-(aDate.Day - 1))
Dim EndDate As DateTime = StartDate.AddDays(DateTime.DaysInMonth(StartDate.Year, StartDate.Month) - 1)
'to access just the date portion
' StartDate.Date
' EndDate.Date