Try this:

Code:
Public Function EvenOdd(num&) As Boolean
    Dim a As Long
    a = (Int(num& / 2)) * 2
    If a = num& Then EvenOdd = True 'Even
    If a <> num& Then EvenOdd = False 'Odd
End Function

Usage:

If EvenOdd(2) Then
MsgBox "Even"
Else
MsgBox "Odd"
End If