REM Statement (Visual Basic) 

comment

Optional. The text of any comment you want to include. A space is required between the REM keyword or single quotation mark (') and comment.

You can put a REM statement alone on a line, or you can put it on a line following another statement. The REM statement must be the last statement on the line. If it follows another statement, the REM must be separated from that statement by a space.

You can use a single quotation mark (') instead of REM. This is true whether your comment follows another statement on the same line or sits alone on a line.

Note
You cannot continue a REM statement by using a line-continuation sequence ( _). Once a comment begins, the compiler does not examine the characters for special meaning. For a multiple-line comment, use another REM statement or a comment symbol (') on each line.

The following example illustrates the REM statement, which is used to include explanatory remarks in a program. It also shows the alternative of using the single quotation-mark character (') instead of REM.

Dim demoStr1, demoStr2 As String
demoStr1 = "Hello" REM Comment after a statement using REM.
demoStr2 = "Goodbye" ' Comment after a statement using the ' character.
REM This entire line is a comment.
' This entire line is also a comment.

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