Or, for any given year:

VB Code:
  1. Option Explicit
  2.  
  3. Private Sub Form_Load()
  4.     Debug.Print GetDate(1, 2005)   'January 1st   = Day 1, 2005
  5.     Debug.Print GetDate(2, 1999)   'January 2nd   = Day 2, 1999
  6.     Debug.Print GetDate(136)       'May 16th      = Day 136, Current year
  7.     Debug.Print GetDate(365, 2090) 'December 31st = Day 365, 2090
  8. End Sub
  9.  
  10.  
  11. Private Function GetDate(intDayNumber As Integer, Optional intYear As Integer = -1) As Date
  12.     If intYear = -1 Then intYear = Year(Now)
  13.     GetDate = DateAdd("d", intDayNumber - 1, "1/1/" & intYear)
  14. End Function

Now, anything else?