How to: Create a New Variable (Visual Basic)
You create a variable with a Dim Statement (Visual Basic).
To create a new variable
Declare the variable in a Dim statement.
Include specifications for the variable's characteristics, such as Private (Visual Basic), Static (Visual Basic), Shadows (Visual Basic), or WithEvents (Visual Basic). For more information, see Declared Element Characteristics (Visual Basic).
You do not need the Dim keyword if you use other keywords in the declaration.
Follow the As clause with an equal sign (=) and follow the equal sign with the variable's initial value.
Visual Basic assigns the specified value to the variable every time it runs the Dim statement. If you do not specify an initial value, Visual Basic assigns the default initial value for the variable's data type when it first enters the code that contains the Dim statement.
If the variable is a reference type, you can create an instance of its class by including the New Operator (Visual Basic) keyword in the As clause. If you do not use New, the initial value of the variable is Nothing (Visual Basic).
Public Static newCustomer As New Customer