The following keywords are reserved, which means you cannot use them as names for your programming elements such as variables or procedures. You can bypass this restriction by enclosing the name in brackets ([ ]). For more information, see "Escaped Names" in Declared Element Names.

Note
Using escaped names is not recommended, because it can make your code hard to read, and can lead to subtle errors that can be difficult to find.

Note
EndIf, GoSub, Let, Variant, and Wend are retained as reserved keywords, although they are no longer used in Visual Basic.

The following keywords are not reserved, which means you can use them as names for your programming elements. However, doing this is not recommended, because it can make your code hard to read and can lead to subtle errors that can be difficult to find.

Reference