I was not implying that one should use GOTOs or GOSUBs at all. In fact I never use them.

I don't think that if you are using VB you have to be all that worried about sacrificing such small speed/resources in order to code in a way that is human-freindly.

IMHO, if you are that freaked out about wasting speed/resources you might consider moving development to C++.

I do not go overboard with Functions/Subs either though. I like to stick to the above rule to keep every Function/Sub to about a screen-length, but it never happens ALL the time.

For example, I wrote a reporting tool in VB that took 40 hours to run from start to finish. I re-arranged alot of logic to account for the true speed/resource hog (which was my Excel object) and cut my time down to 20 minutes.

Could I cut it down further by using GOSUBs? I don't know I spose I could knock off another minute or 2 but what's the frigging point? Catch my drift?