'=' expected (Let or Set assignment)
A Let or Set assignment statement does not include an equal sign (=).
The Let and Set assignment statements are not supported in Visual Basic 2008. The compiler can determine the type of assignment from the data type of the programming element that is to receive the value. A value type assignment replaces the Let statement, and a reference type assignment replaces the former Set statement.
The Set Statement (Visual Basic) is used in property definitions and has no relation to the Set assignment statement.
Error ID: BC32020
To correct this error
Use a standard assignment statement, including an equal sign (=) and a value to be assigned to the variable or property.