Visual Basic for Applications Reference
IsNull returns True if expression is Null; otherwise, IsNull returns False. If expression consists of more than one variable, Null in any constituent variable causes True to be returned for the entire expression.
The Null value indicates that the Variant contains no valid data. Null is not the same as Empty, which indicates that a variable has not yet been initialized. It is also not the same as a zero-length string (""), which is sometimes referred to as a null string.
Important Use the IsNull function to determine whether an expression contains a Null value. Expressions that you might expect to evaluate to True under some circumstances, such as
If Var = Null and
If Var <> Null, are always False. This is because any expression containing a Null is itself Null and, therefore, False.