>>191
禁じ手だけどユーザー定義型とLSetで変数の中身を型変換せずに直接コピーできる
LongをSingleにコピーする例

Type TypeLong
  varLong As Long
End Type

Type TypeSingle
  varSingle As Single
End Type

Sub Long2Single()
  Dim myLong As TypeLong
  Dim mySingle As TypeSingle
  LSet mySingle = myLong
End Sub